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Registered number: 06751376
Edgware MOT and Service Centre Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
B & M Dobkin
70b East Barnet Road
Barnet
Hertfordshire
EN4 8RQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06751376
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,819 6,424
4,819 6,424
CURRENT ASSETS
Debtors 5 19,272 13,135
Cash at bank and in hand 450,549 370,664
469,821 383,799
Creditors: Amounts Falling Due Within One Year 6 (156,931 ) (129,412 )
NET CURRENT ASSETS (LIABILITIES) 312,890 254,387
TOTAL ASSETS LESS CURRENT LIABILITIES 317,709 260,811
NET ASSETS 317,709 260,811
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 316,709 259,811
SHAREHOLDERS' FUNDS 317,709 260,811
Page 1
Page 2
For the year ending 30 November 2022 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Patrick. J. McNicholas
Director
13/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Edgware MOT and Service Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06751376 . The registered office is 16, Meadow Way, Rickmansworth,, Hertfordshire, WD3 7NQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% WDV
Motor Vehicles 25 % WDV
Fixtures & Fittings 25% WDV
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2021: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2021 34,254 6,732 10,877 51,863
As at 30 November 2022 34,254 6,732 10,877 51,863
Depreciation
As at 1 December 2021 29,100 6,013 10,326 45,439
Provided during the period 1,288 179 138 1,605
As at 30 November 2022 30,388 6,192 10,464 47,044
Net Book Value
As at 30 November 2022 3,866 540 413 4,819
As at 1 December 2021 5,154 719 551 6,424
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 11,272 5,135
11,272 5,135
Due after more than one year
Trade debtors 8,000 8,000
8,000 8,000
19,272 13,135
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 25,739 21,782
Bank loans and overdrafts 34,326 45,336
Corporation tax 23,498 19,090
Accruals and deferred income 2,038 2,038
Directors' loan accounts 71,330 41,166
156,931 129,412
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
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