2022-11-01 2023-10-31 false Capium Accounts Production 1.1 07817566 bus:FullAccounts 2022-11-01 2023-10-31 07817566 bus:FRS102 2022-11-01 2023-10-31 07817566 bus:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 07817566 bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 07817566 bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 07817566 2022-11-01 2023-10-31 07817566 2023-10-31 07817566 bus:RegisteredOffice 2022-11-01 2023-10-31 07817566 core:WithinOneYear 2023-10-31 07817566 core:AfterOneYear 2023-10-31 07817566 bus:Director1 2022-11-01 2023-10-31 07817566 bus:Director1 2023-10-31 07817566 bus:Director1 2021-11-01 2022-10-31 07817566 bus:Director2 2022-11-01 2023-10-31 07817566 bus:Director2 2023-10-31 07817566 bus:Director2 2021-11-01 2022-10-31 07817566 bus:Director3 2022-11-01 2023-10-31 07817566 bus:Director3 2023-10-31 07817566 bus:Director3 2021-11-01 2022-10-31 07817566 2021-11-01 07817566 bus:LeadAgentIfApplicable 2022-11-01 2023-10-31 07817566 2021-11-01 2022-10-31 07817566 2022-10-31 07817566 core:WithinOneYear 2022-10-31 07817566 core:AfterOneYear 2022-10-31 07817566 bus:EntityAccountantsOrAuditors 2021-11-01 2022-10-31 07817566 bus:OrdinaryShareClass1 2022-11-01 2023-10-31 07817566 bus:OrdinaryShareClass1 2023-10-31 07817566 bus:OrdinaryShareClass1 2021-11-01 2022-10-31 07817566 bus:OrdinaryShareClass1 2022-10-31 07817566 core:PlantMachinery 2022-11-01 2023-10-31 07817566 core:PlantMachinery 2023-10-31 07817566 core:PlantMachinery 2022-10-31 07817566 core:MotorCars 2022-11-01 2023-10-31 07817566 core:MotorCars 2023-10-31 07817566 core:MotorCars 2022-10-31 07817566 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-10-31 07817566 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-10-31 07817566 core:CostValuation core:Non-currentFinancialInstruments 2023-10-31 07817566 core:CostValuation core:Non-currentFinancialInstruments 2022-10-31 07817566 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-10-31 07817566 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-10-31 07817566 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-10-31 07817566 core:Non-currentFinancialInstruments 2023-10-31 07817566 core:Non-currentFinancialInstruments 2022-10-31 07817566 core:ShareCapital 2023-10-31 07817566 core:ShareCapital 2022-10-31 07817566 core:RetainedEarningsAccumulatedLosses 2023-10-31 07817566 core:RetainedEarningsAccumulatedLosses 2022-10-31 07817566 core:ShareCapitalOrdinaryShares 2022-11-01 07817566 core:ShareCapitalOrdinaryShares 2021-11-01 07817566 core:ShareCapitalOrdinaryShares 2022-11-01 2023-10-31 07817566 core:ShareCapitalOrdinaryShares 2021-11-01 2022-10-31 07817566 core:ShareCapitalOrdinaryShares 2023-10-31 07817566 core:ShareCapitalOrdinaryShares 2022-10-31 07817566 core:RetainedEarningsAccumulatedLosses 2022-11-01 07817566 core:RetainedEarningsAccumulatedLosses 2021-11-01 07817566 core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 07817566 core:RetainedEarningsAccumulatedLosses 2021-11-01 2022-10-31 07817566 core:RetainedEarningsAccumulatedLosses 2023-10-31 07817566 core:RetainedEarningsAccumulatedLosses 2022-10-31 07817566 dpl:Item1 2022-11-01 07817566 dpl:Item1 2023-10-31 07817566 dpl:Item1 2021-11-01 07817566 dpl:Item1 2022-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 07817566


 

 

 

BENTLEY MOT AND SERVICE CENTRE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Directors John Kevin Crossland
Karl Robert Richardson
Robert Richardson
Registered Number 07817566
Registered Office Units 9 and 10 Jupiter Business Park
351 Bentley Road
Doncaster
South Yorks
DN5 9TJ
Accountants Patten Accountancy Services
1 Cambridge Close
Harlington
Doncaster
DN5 7JX
1
Director's report and financial statements
The directors present their annual report and the financial statements for the period ended 31 October 2021
Principal activities
Principal activity of the company during the financial year continued to be the repair and maintenance of motor vehicles and MOT testing.
Directors
The directors who served the company throughout the year were as follows:
Robert Richardson
John K Crossland
KArl R Richardson
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Robert Richardson
Director

Date approved: 31 October 2024
2
Accountants report
You consider that the company is exempt from an audit for the year ended 31 October 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Patten Accountancy Services
31 October 2023



....................................................

Patten Accountancy Services

1 Cambridge Close
Harlington
Doncaster
DN5 7JX
31 October 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 19,183    21,133 
19,183    21,133 
Current assets      
Stocks 5 2,600    2,600 
Debtors 6 41,622    33,606 
Cash at bank and in hand 35,728    21,978 
79,950    58,184 
Creditors: amount falling due within one year 7 (46,047)   (44,621)
Net current assets 33,903    13,563 
 
Total assets less current liabilities 53,086    34,696 
Creditors: amount falling due after more than one year 8   (513)
Net assets 53,086    34,183 
 

Capital and reserves
     
Called up share capital 9 60    60 
Profit and loss account 53,026    34,123 
Shareholders' funds 53,086    34,183 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 October 2024 and were signed on its behalf by:


-------------------------------
Robert Richardson
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 November 2021 60  24,548  24,608 
Profit for the year 15,575  15,575 
Total comprehensive income for the year 15,575  15,575 
Dividends (6,000) (6,000)
Total investments by and distributions to owners (6,000) (6,000)
At 31 October 2022 60  34,123  34,183 
At 01 November 2022 60  33,699  33,759 
Profit for the year 30,173  30,173 
Total comprehensive income for the year 30,173  30,173 
Dividends (10,846) (10,846)
Total investments by and distributions to owners (10,846) (10,846)
At 31 October 2023 60  53,026  53,086 
5
General Information
Bentley MOT and Service Centre Limited is a private company, limited by shares, registered in , registration number 07817566, registration address Units 9 and 10 Jupiter Business Park, 351 Bentley Road, Doncaster, South Yorks, DN5 9TJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 18 Reducing Balance
Motor Vehicles 8 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Salaries 62,248    56,661 
Pension Contributions 1,041    1,085 
63,289    57,746 
 
Number of directors to whom retirement benefits accrued Number   Number
Defined contribution plans 2    2 

3.

Average number of employees


Average number of employees during the year was 3 (2022 : 3).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 November 2022 48,236    7,000    55,236 
Additions    
Disposals    
At 31 October 2023 48,236    7,000    55,236 
Depreciation
At 01 November 2022 32,554    1,549    34,103 
Charge for year 1,514    436    1,950 
On disposals    
At 31 October 2023 34,068    1,985    36,053 
Net book values
Closing balance as at 31 October 2023 14,168    5,015    19,183 
Opening balance as at 01 November 2022 15,682    5,451    21,133 


5.

Stocks

2023
£
  2022
£
Stocks 2,600    2,600 
2,600    2,600 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 44,112    34,194 
Advance Received (2,490)   (931)
Other Debtors   343 
41,622    33,606 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 30,901    33,765 
Corporation Tax 10,170    5,286 
PAYE & NIC 8,028    856 
Advance Paid (13,568)   (6,493)
Other Creditors   (2)
Wages & Salaries Control Account 243    246 
Directors' Current Accounts 9,991    10,150 
VAT 282    813 
46,047    44,621 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Obligations Under HP/Financial Leases   513 
  513 

9.

Share Capital

Authorised
60 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
60 Class A shares of £1.00 each 60    60 
60    60 

6