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REGISTERED NUMBER: 11734065 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

PURE MOT LTD

PURE MOT LTD (REGISTERED NUMBER: 11734065)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


PURE MOT LTD (REGISTERED NUMBER: 11734065)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,014 8,618
3,014 8,618

CURRENT ASSETS
Debtors 6 3,854 3,666
Cash at bank and in hand 8,710 26,427
12,564 30,093
CREDITORS
Amounts falling due within one year 7 9,328 7,833
NET CURRENT ASSETS 3,236 22,260
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,250

30,878

PROVISIONS FOR LIABILITIES 8 - 2,200
NET ASSETS 6,250 28,678

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6,150 28,578
6,250 28,678

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

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

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2024 and were signed on its behalf by:



K A Rowe - Director


PURE MOT LTD (REGISTERED NUMBER: 11734065)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Pure MOT Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11734065

Registered office: Unit 22, Bolney Grange Industrial Park
Bolney
Haywards Heath
West Sussex
RH17 5PB

The presentation currency of the financial statements is the Pound Sterling (£).


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 discounts, rebates, value added tax and other sales taxes.

Turnover represents income receivable for MOT servicing.

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.

The website is being amortised on a straight line basis rate of 25%.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property - 20% straight line
Plant and machinery - 20% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


PURE MOT LTD (REGISTERED NUMBER: 11734065)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES

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

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 August 2023
and 31 July 2024 1,000
AMORTISATION
At 1 August 2023
and 31 July 2024 1,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
At 1 August 2023 3,778 34,719 38,497
Additions - 2,513 2,513
At 31 July 2024 3,778 37,232 41,010
DEPRECIATION
At 1 August 2023 2,103 27,776 29,879
Charge for year 755 7,362 8,117
At 31 July 2024 2,858 35,138 37,996
NET BOOK VALUE
At 31 July 2024 920 2,094 3,014
At 31 July 2023 1,675 6,943 8,618

PURE MOT LTD (REGISTERED NUMBER: 11734065)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,328 3,185
Other debtors 526 481
3,854 3,666

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,305 3,416
Taxation and social security 1,402 2,797
Other creditors 1,621 1,620
9,328 7,833

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 2,200

Deferred
tax
£   
Balance at 1 August 2023 2,200
Credit to Statement of Income and Retained Earnings during year (2,200 )
Balance at 31 July 2024 -