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REGISTERED NUMBER: 11193775 (England and Wales)














Financial Statements for the Year Ended 29 February 2024

for

Charlie Browns MOT Centre Limited

Charlie Browns MOT Centre Limited (Registered number: 11193775)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Charlie Browns MOT Centre Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: Mr D Shepherd





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 11193775 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Charlie Browns MOT Centre Limited (Registered number: 11193775)

Statement of Financial Position
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,000 5,000
Property, plant and equipment 5 348 229
4,348 5,229

CURRENT ASSETS
Debtors 6 76,054 60,980
Cash at bank and in hand 28,151 21,032
104,205 82,012
CREDITORS
Amounts falling due within one year 7 31,376 20,198
NET CURRENT ASSETS 72,829 61,814
TOTAL ASSETS LESS CURRENT LIABILITIES 77,177 67,043

CREDITORS
Amounts falling due after more than one year 8 13,333 23,333
NET ASSETS 63,844 43,710

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 63,842 43,708
63,844 43,710

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Charlie Browns MOT Centre Limited (Registered number: 11193775)

Statement of Financial Position - continued
29 February 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2024 and were signed by:





Mr D Shepherd - Director


Charlie Browns MOT Centre Limited (Registered number: 11193775)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Charlie Browns MOT Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 10,000
AMORTISATION
At 1 March 2023 5,000
Amortisation for year 1,000
At 29 February 2024 6,000
NET BOOK VALUE
At 29 February 2024 4,000
At 28 February 2023 5,000

Charlie Browns MOT Centre Limited (Registered number: 11193775)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 March 2023 517 - 517
Additions - 180 180
At 29 February 2024 517 180 697
DEPRECIATION
At 1 March 2023 288 - 288
Charge for year 34 27 61
At 29 February 2024 322 27 349
NET BOOK VALUE
At 29 February 2024 195 153 348
At 28 February 2023 229 - 229

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 20,054 6,480
Other debtors 56,000 54,500
76,054 60,980

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,882 2,458
Taxation and social security 13,691 6,918
Other creditors 5,803 822
31,376 20,198

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans 13,333 23,333

9. RELATED PARTY DISCLOSURES

The Director Mr D Sheperd is considered to be the key management personnel.