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2022-05-31 OC313324 dpl-frs:CostSales dpl-frs:Item5 2023-02-28 OC313324 dpl-frs:DistributionCosts dpl-frs:Item5 2022-06-01 2023-02-28 OC313324 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-06-01 2023-02-28 OC313324 dpl-frs:Item6 2022-06-01 2023-02-28 OC313324 dpl-frs:Item6 2022-05-31 OC313324 dpl-frs:Item6 2023-02-28 OC313324 dpl-frs:CostSales dpl-frs:Item6 2022-06-01 2023-02-28 OC313324 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 OC313324 dpl-frs:CostSales dpl-frs:Item6 2023-02-28 OC313324 dpl-frs:DistributionCosts dpl-frs:Item6 2022-06-01 2023-02-28 OC313324 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-06-01 2023-02-28 OC313324 dpl-frs:Item7 2022-06-01 2023-02-28 OC313324 dpl-frs:Item7 2022-05-31 OC313324 dpl-frs:Item7 2023-02-28 OC313324 dpl-frs:CostSales dpl-frs:Item7 2022-06-01 2023-02-28 OC313324 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 OC313324 dpl-frs:CostSales dpl-frs:Item7 2023-02-28 OC313324 dpl-frs:DistributionCosts dpl-frs:Item7 2022-06-01 2023-02-28 OC313324 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2022-05-31 OC313324 frs-countries:RestWorldOutsideUK 2021-06-01 2022-05-31 OC313324 frs-bus:HighestPaidDirector 2021-06-01 2022-05-31 OC313324 frs-bus:PrivateLimitedCompanyLtd 2021-06-01 2022-05-31 OC313324 frs-bus:CompanyLimitedByGuarantee 2021-06-01 2022-05-31 OC313324 frs-bus:LimitedLiabilityPartnershipLLP 2021-06-01 2022-05-31 OC313324 frs-bus:LimitedLiabilityPartnershipsSORP 2021-06-01 2022-05-31 OC313324 frs-bus:FullAccounts 2021-06-01 2022-05-31 OC313324 frs-bus:FilletedAccounts 2021-06-01 2022-05-31 OC313324 frs-bus:AbridgedAccounts 2021-06-01 2022-05-31 OC313324 frs-bus:FRS102 2021-06-01 2022-05-31 OC313324 frs-bus:MediumEntities 2021-06-01 2022-05-31 OC313324 frs-bus:SmallEntities 2021-06-01 2022-05-31 OC313324 frs-bus:EntityHasNeverTraded 2021-06-01 2022-05-31 OC313324 frs-bus:EntityNoLongerTradingButTradedInPast 2021-06-01 2022-05-31 OC313324 frs-bus:Audited 2021-06-01 2022-05-31 OC313324 frs-bus:AuditExempt-NoAccountantsReport 2021-06-01 2022-05-31 OC313324 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frs-bus:OrdinaryShareClass3 2021-05-31 OC313324 frs-bus:OrdinaryShareClass3 2022-05-31 OC313324 frs-bus:OrdinaryShareClass4 2021-06-01 2022-05-31 OC313324 frs-bus:OrdinaryShareClass4 2021-05-31 OC313324 frs-bus:OrdinaryShareClass4 2022-05-31 OC313324 frs-bus:OrdinaryShareClass5 2021-06-01 2022-05-31 OC313324 frs-bus:OrdinaryShareClass5 2021-05-31 OC313324 frs-bus:OrdinaryShareClass5 2022-05-31 OC313324 frs-bus:PreferenceShareClass1 2021-06-01 2022-05-31 OC313324 frs-bus:PreferenceShareClass1 2021-05-31 OC313324 frs-bus:PreferenceShareClass1 2022-05-31 OC313324 frs-bus:PreferenceShareClass2 2021-06-01 2022-05-31 OC313324 frs-bus:PreferenceShareClass2 2021-05-31 OC313324 frs-bus:PreferenceShareClass2 2022-05-31 OC313324 frs-bus:PreferenceShareClass3 2021-06-01 2022-05-31 OC313324 frs-bus:PreferenceShareClass3 2021-05-31 OC313324 frs-bus:PreferenceShareClass3 2022-05-31 OC313324 frs-bus:PreferenceShareClass4 2021-06-01 2022-05-31 OC313324 frs-bus:PreferenceShareClass4 2021-05-31 OC313324 frs-bus:PreferenceShareClass4 2022-05-31 OC313324 frs-bus:PreferenceShareClass5 2021-06-01 2022-05-31 OC313324 frs-bus:PreferenceShareClass5 2021-05-31 OC313324 frs-bus:PreferenceShareClass5 2022-05-31 OC313324 1 2021-06-01 2022-05-31 OC313324 1 2022-05-31 OC313324 1 2021-06-01 2022-05-31 OC313324 frs-core:LeasedAssets 2021-06-01 2022-05-31 OC313324 frs-core:OwnedAssets 2021-06-01 2022-05-31 OC313324 frs-core:CurrencyRisk 2021-06-01 2022-05-31 OC313324 frs-core:MarketRisk 2021-06-01 2022-05-31 OC313324 frs-core:InterestRateRisk 2021-06-01 2022-05-31 OC313324 frs-core:DeferredTaxation 2021-06-01 2022-05-31 OC313324 frs-core:DeferredTaxation 2021-05-31 OC313324 frs-core:DeferredTaxation 2022-05-31 OC313324 frs-core:OtherProvisionsContingentLiabilities 2021-06-01 2022-05-31 OC313324 frs-core:OtherProvisionsContingentLiabilities 2021-05-31 OC313324 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 OC313324 frs-core:ProvisionsDeferredTax 2022-05-31 OC313324 frs-core:OtherDeferredTax 2022-05-31 OC313324 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-05-31 OC313324 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-05-31 OC313324 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-05-31 OC313324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-01 2022-05-31 OC313324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-31 OC313324 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-05-31 OC313324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 OC313324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-31 OC313324 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-05-31 OC313324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-01 2022-05-31 OC313324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-31 OC313324 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-05-31 OC313324 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-05-31 OC313324 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-05-31 OC313324 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-05-31 OC313324 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-05-31 OC313324 frs-core:Share-basedPaymentsDeferredTax 2022-05-31 OC313324 frs-core:TaxCreditsDeferredTax 2022-05-31 OC313324 frs-core:CostValuation 2021-05-31 OC313324 frs-core:AdditionsToInvestments 2022-05-31 OC313324 frs-core:DisposalsRepaymentsInvestments 2022-05-31 OC313324 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-05-31 OC313324 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-05-31 OC313324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 OC313324 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 OC313324 frs-core:CostValuation 2022-05-31 OC313324 frs-core:ProvisionsForImpairmentInvestments 2021-05-31 OC313324 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 OC313324 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 OC313324 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 OC313324 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 OC313324 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 OC313324 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 OC313324 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 OC313324 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 OC313324 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Registered number: OC313324
Motech Fleet Solutions LLP
Unaudited Financial Statements
For the Period 1 June 2022 to 28 February 2023
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC313324
28 February 2023 31 May 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 60,800 68,400
Tangible Assets 5 100 -
60,900 68,400
CURRENT ASSETS
Stocks 6 41,500 47,405
Debtors 7 21,678 21,669
Cash at bank and in hand 20,180 33,835
83,358 102,909
Creditors: Amounts Falling Due Within One Year 8 (103,182 ) (83,898 )
NET CURRENT ASSETS (LIABILITIES) (19,824 ) 19,011
TOTAL ASSETS LESS CURRENT LIABILITIES 41,076 87,411
Creditors: Amounts Falling Due After More Than One Year 9 (29,861 ) (34,444 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 11,215 52,967
REPRESENTED BY:
Equity
Members' other interests
Revaluation reserve 52,967 186,833
Other reserves (41,752) (133,866)
11,215 52,967
TOTAL MEMBERS' INTEREST
Members' other interests 11,215 52,967
11,215 52,967
Page 1
Page 2
For the period ending 28 February 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Glenn Watkins
Designated Member
27/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Motech Fleet Solutions LLP is a limited liability partnership, incorporated in England & Wales, registered number OC313324 . The Registered Office is Unit D2, Southgate, Commerce Park, Frome, Somerset, BA11 2RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
2.5. 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 members with contracts of employment, during the period was: 2 (2022: 1)
2 1
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 190,000
As at 28 February 2023 190,000
Amortisation
As at 1 June 2022 121,600
Provided during the period 7,600
As at 28 February 2023 129,200
Net Book Value
As at 28 February 2023 60,800
As at 1 June 2022 68,400
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 26,935 1,691 28,626
Additions - 149 149
As at 28 February 2023 26,935 1,840 28,775
Depreciation
As at 1 June 2022 26,935 1,691 28,626
Provided during the period - 49 49
As at 28 February 2023 26,935 1,740 28,675
Net Book Value
As at 28 February 2023 - 100 100
As at 1 June 2022 - - -
6. Stocks
28 February 2023 31 May 2022
£ £
Materials 41,500 47,405
41,500 47,405
Page 4
Page 5
7. Debtors
28 February 2023 31 May 2022
£ £
Due within one year
Trade debtors 21,448 20,881
Prepayments and accrued income 230 788
21,678 21,669
8. Creditors: Amounts Falling Due Within One Year
28 February 2023 31 May 2022
£ £
Trade creditors 38,305 37,867
Other taxes and social security 11,490 6,061
VAT 42,745 27,429
Other creditors (2) (161 ) -
Bounce back loan 8,333 10,000
Barclaycard 2,470 2,541
103,182 83,898
9. Creditors: Amounts Falling Due After More Than One Year
28 February 2023 31 May 2022
£ £
Bounce back loan. 29,861 34,444
29,861 34,444
Page 5