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Company Registration No. 6083156 (England and Wales)
TYLDESLEY MOT CENTRE LIMITED Unaudited accounts for the year ended 28 February 2023
TYLDESLEY MOT CENTRE LIMITED Unaudited accounts Contents
Page
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TYLDESLEY MOT CENTRE LIMITED Company Information for the year ended 28 February 2023
Director
Simon Eskins
Company Number
6083156 (England and Wales)
Registered Office
CROFT YARD KAY STREET ATHERTON MANCHESTER M46 9GR ENGLAND
Accountants
Xeinadin Group Regent House Folds Road Bolton BL1 2RZ
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TYLDESLEY MOT CENTRE LIMITED Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
216,674 
218,424 
Current assets
Inventories
3,200 
2,480 
Cash at bank and in hand
135,702 
109,677 
138,902 
112,157 
Creditors: amounts falling due within one year
(306,315)
(246,701)
Net current liabilities
(167,413)
(134,544)
Total assets less current liabilities
49,261 
83,880 
Creditors: amounts falling due after more than one year
(32,333)
(42,703)
Provisions for liabilities
Deferred tax
(1,269)
(1,601)
Net assets
15,659 
39,576 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
15,658 
39,575 
Shareholders' funds
15,659 
39,576 
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2023 and were signed on its behalf by
Simon Eskins Director Company Registration No. 6083156
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TYLDESLEY MOT CENTRE LIMITED Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
TYLDESLEY MOT CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 6083156. The registered office is CROFT YARD KAY STREET, ATHERTON, MANCHESTER, M46 9GR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Fixtures & fittings
15% Reducing balance
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TYLDESLEY MOT CENTRE LIMITED Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 March 2022
244,820 
Disposals
(8,692)
At 28 February 2023
236,128 
Depreciation
At 1 March 2022
26,396 
Charge for the year
1,316 
On disposals
(8,258)
At 28 February 2023
19,454 
Net book value
At 28 February 2023
216,674 
At 28 February 2022
218,424 
5
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
6
Average number of employees
During the year the average number of employees was 3 (2022: 4).
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