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Registered number: 10835410
Motoquip Ltd
Financial Statements
For The Year Ended 30 June 2023
Imran Watson Chartered Certified Accountants
FCCA
Listerhills Science Park
18 Campus Road
Bradford
West Yorkshire
BD7 1HR
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10835410
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105 131
105 131
CURRENT ASSETS
Stocks 5 900 3,500
Cash at bank and in hand 38,646 56,213
39,546 59,713
Creditors: Amounts Falling Due Within One Year 6 (11,013 ) (15,885 )
NET CURRENT ASSETS (LIABILITIES) 28,533 43,828
TOTAL ASSETS LESS CURRENT LIABILITIES 28,638 43,959
Creditors: Amounts Falling Due After More Than One Year 7 (27,611 ) (37,111 )
NET ASSETS 1,027 6,848
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,026 6,847
SHAREHOLDERS' FUNDS 1,027 6,848
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Laraib Ali
Director
06/03/2024
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
Motoquip Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10835410 . The registered office is Office 3 Lonsdale Works, Gibson Street, Bradford, West Yorkshire, BD3 9TF.
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:
Computer Equipment 20% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 400
As at 30 June 2023 400
Depreciation
As at 1 July 2022 269
Provided during the period 26
As at 30 June 2023 295
Net Book Value
As at 30 June 2023 105
As at 1 July 2022 131
Page 3
Page 4
5. Stocks
2023 2022
£ £
Stock 900 3,500
900 3,500
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,372 4,294
Corporation tax 1,837 1,837
Other taxes and social security 800 -
VAT 4,208 4,208
Director's loan account 2,796 5,546
11,013 15,885
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 27,611 37,111
27,611 37,111
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4