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REGISTERED NUMBER: 04522779 (England and Wales)












Sale Moor MOT Centre Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2024






Sale Moor MOT Centre Ltd (Registered number: 04522779)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered accountants' report 6

Sale Moor MOT Centre Ltd

Company Information
for the Year Ended 31 March 2024







Director: Mrs N Reddish





Registered office: 219 Fleetwood Road South
Thornton Cleveleys
FY5 5ED





Registered number: 04522779 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Sale Moor MOT Centre Ltd (Registered number: 04522779)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 625 -
625 -

Current assets
Stocks 3,000 3,000
Cash at bank and in hand 55,717 85,438
58,717 88,438
Creditors
Amounts falling due within one year 6 33,134 41,825
Net current assets 25,583 46,613
Total assets less current liabilities 26,208 46,613

Capital and reserves
Called up share capital 107 107
Retained earnings 26,101 46,506
26,208 46,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Sale Moor MOT Centre Ltd (Registered number: 04522779)

Balance Sheet - continued
31 March 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 12 August 2024 and were signed by:





Mrs N Reddish - Director


Sale Moor MOT Centre Ltd (Registered number: 04522779)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. Statutory information

Sale Moor MOT Centre Ltd 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
Turnover is measured at the fair value of the consideration received or receivable , excluding value added tax.

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 etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 4 (2023 - 5 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2023
and 31 March 2024 39,470
Amortisation
At 1 April 2023
and 31 March 2024 39,470
Net book value
At 31 March 2024 -
At 31 March 2023 -

Sale Moor MOT Centre Ltd (Registered number: 04522779)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 April 2023 15,046
Additions 833
At 31 March 2024 15,879
Depreciation
At 1 April 2023 15,046
Charge for year 208
At 31 March 2024 15,254
Net book value
At 31 March 2024 625

6. Creditors: amounts falling due within one year
31.3.24 31.3.23
£    £   
Taxation and social security 31,222 25,281
Other creditors 1,912 16,544
33,134 41,825

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Sale Moor MOT Centre Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sale Moor MOT Centre Ltd for the year ended 31 March 2024 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Sale Moor MOT Centre Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sale Moor MOT Centre Ltd and state those matters that we have agreed to state to the director of Sale Moor MOT Centre Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sale Moor MOT Centre Ltd and its director for our work or for this report.

It is your duty to ensure that Sale Moor MOT Centre Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sale Moor MOT Centre Ltd. You consider that Sale Moor MOT Centre Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sale Moor MOT Centre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ


12 August 2024