Registered number
10127930
NORTH MANCHESTER MOT CENTRE LTD
Filleted Accounts
31 March 2024
NORTH MANCHESTER MOT CENTRE LTD
Registered number: 10127930
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 8,345 12,111
Current assets
Debtors 4 - 4,208
Cash at bank and in hand 17,136 12,112
17,136 16,320
Creditors: amounts falling due within one year 5 (6,415) (8,453)
Net current assets 10,721 7,867
Net assets 19,066 19,978
Capital and reserves
Called up share capital 2 2
Profit and loss account 19,064 19,976
Shareholders' funds 19,066 19,978
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
MUHAMMAD SARFRAZ
Director
Approved by the board on 19 April 2024
NORTH MANCHESTER MOT CENTRE LTD
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 10 years
Fixtures, fittings, tools and equipment over 10 years
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 37,658
At 31 March 2024 37,658
Depreciation
At 1 April 2023 25,547
Charge for the year 3,766
At 31 March 2024 29,313
Net book value
At 31 March 2024 8,345
At 31 March 2023 12,111
4 Debtors 2024 2023
£ £
Other debtors - 4,208
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 5,271 3,578
Other creditors 1,144 4,875
6,415 8,453
6 Controlling party
The company is owned by the Director and his spouse by virtue of them owning 100% of the share capital.
7 Other information
NORTH MANCHESTER MOT CENTRE LTD is a private company limited by shares and incorporated in England. Its registered office is:
UNIT 3,
SOVEREIGN WORKS
FACTORY LANE
MANCHESTER
M9 8AF
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