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REGISTERED NUMBER: 02138081 (England and Wales)














MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD

Unaudited Financial Statements

for the Year Ended 31 March 2024






MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD (REGISTERED NUMBER: 02138081)






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


MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD

Company Information
for the Year Ended 31 March 2024







DIRECTORS: E Mellor
D W Mellor
M D Mellor





SECRETARY: E Mellor





REGISTERED OFFICE: 8a Blyth Road
Maltby
Rotherham
South Yorkshire
S66 8JD





REGISTERED NUMBER: 02138081 (England and Wales)






MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD (REGISTERED NUMBER: 02138081)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 80,000 90,000
Tangible assets 5 92,006 40,078
172,006 130,078

CURRENT ASSETS
Stocks 37,963 30,305
Debtors 6 18,234 37,573
Cash at bank and in hand 96,005 116,302
152,202 184,180
CREDITORS
Amounts falling due within one year 7 122,020 120,708
NET CURRENT ASSETS 30,182 63,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

202,188

193,550

PROVISIONS FOR LIABILITIES 29,941 -
NET ASSETS 172,247 193,550

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 172,147 193,450
172,247 193,550

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 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.

MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD (REGISTERED NUMBER: 02138081)

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 Board of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by:




E Mellor - Director



D W Mellor - Director


MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD (REGISTERED NUMBER: 02138081)

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

1. STATUTORY INFORMATION

Maltby MOT Test Centre & Garage Services 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 discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

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.

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 - 33% on cost, 25% on reducing balance, 20% on reducing balance and 4% 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD (REGISTERED NUMBER: 02138081)

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 200,000
AMORTISATION
At 1 April 2023 110,000
Charge for year 10,000
At 31 March 2024 120,000
NET BOOK VALUE
At 31 March 2024 80,000
At 31 March 2023 90,000

MALTBY MOT TEST CENTRE &
GARAGE SERVICES LTD (REGISTERED NUMBER: 02138081)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 - 122,824 122,824
Additions 40,000 21,164 61,164
At 31 March 2024 40,000 143,988 183,988
DEPRECIATION
At 1 April 2023 - 82,746 82,746
Charge for year - 9,236 9,236
At 31 March 2024 - 91,982 91,982
NET BOOK VALUE
At 31 March 2024 40,000 52,006 92,006
At 31 March 2023 - 40,078 40,078

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,463 32,289
Other debtors 5,771 5,284
18,234 37,573

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 32,955 24,268
Taxation and social security 14,981 34,854
Other creditors 74,084 61,586
122,020 120,708