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Company Registration No. 06740005 (England and Wales)
Penllergaer M.O.T. Centre Ltd Unaudited accounts for the period from 1 December 2022 to 28 February 2023
Penllergaer M.O.T. Centre Ltd Unaudited accounts Contents
Page
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Penllergaer M.O.T. Centre Ltd Company Information for the period from 1 December 2022 to 28 February 2023
Directors
B Edwards W H Tanner D A Davies D A Williams
Company Number
06740005 (England and Wales)
Registered Office
Atkins Accountants Ltd A V C House Northampton Lane Swansea West Glamorgan SA1 4EH Wales
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Penllergaer M.O.T. Centre Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
(2)
(2)
Fixed assets
Tangible assets
18,765 
13,070 
Current assets
Inventories
10,518 
10,767 
Debtors
6,972 
7,429 
Cash at bank and in hand
48,132 
54,004 
65,622 
72,200 
Creditors: amounts falling due within one year
(55,476)
(23,743)
Net current assets
10,146 
48,457 
Net assets
28,909 
61,525 
Capital and reserves
Profit and loss account
28,909 
61,525 
Shareholders' funds
28,909 
61,525 
For the period ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by
D A Davies Director Company Registration No. 06740005
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Penllergaer M.O.T. Centre Ltd Notes to the Accounts for the period from 1 December 2022 to 28 February 2023
1
Statutory information
Penllergaer M.O.T. Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 06740005. The registered office is Atkins Accountants Ltd, A V C House, Northampton Lane, Swansea, West Glamorgan, SA1 4EH, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on decreasing balances
Fixtures & fittings
25% on decreasing balances
Other tangible fixed assets
15% on decreasing balances
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
63,102 
Additions
5,695 
At 28 February 2023
68,797 
Depreciation
At 1 December 2022
50,032 
At 28 February 2023
50,032 
Net book value
At 28 February 2023
18,765 
At 30 November 2022
13,070 
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Penllergaer M.O.T. Centre Ltd Notes to the Accounts for the period from 1 December 2022 to 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
856 
- 
Trade debtors
3,363 
3,561 
Accrued income and prepayments
1,503 
1,716 
Other debtors
1,250 
2,152 
6,972 
7,429 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
2,076 
Trade creditors
6,881 
8,739 
Taxes and social security
11,376 
10,069 
Loans from directors
37,219 
2,859 
55,476 
23,743 
7
Average number of employees
During the period the average number of employees was 5 (2022: 5).
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