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REGISTERED NUMBER: 06249517 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 July 2024

for

MOT Clinic Limited

MOT Clinic Limited (Registered number: 06249517)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

MOT Clinic Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: G W Gough
Mrs A H Gough





SECRETARY: Mrs A H Gough





REGISTERED OFFICE: 39 High Street
Wednesfield
Wolverhampton
West Midlands
WV11 1ST





BUSINESS ADDRESS: Craven Court
Stokewood Road
Longlane Industrial Estate
Craven Arms
Shropshire
SY7 8PF





REGISTERED NUMBER: 06249517 (England and Wales)





ACCOUNTANTS: Crowther Jordan Limited
Chartered Accountants
39 High Street
Wednesfield
Wolverhampton
West Midlands
WV11 1ST

MOT Clinic Limited (Registered number: 06249517)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 10,075 10,080

CURRENT ASSETS
Stocks 1,246 1,520
Debtors 5 27,974 35,661
Cash at bank and in hand 140,212 81,837
169,432 119,018
CREDITORS
Amounts falling due within one year 6 (38,776 ) (18,329 )
NET CURRENT ASSETS 130,656 100,689
TOTAL ASSETS LESS CURRENT LIABILITIES 140,731 110,769

PROVISIONS FOR LIABILITIES (1,950 ) (1,608 )
NET ASSETS 138,781 109,161

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 138,681 109,061
SHAREHOLDERS' FUNDS 138,781 109,161

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.

MOT Clinic Limited (Registered number: 06249517)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 14 November 2024 and were signed on its behalf by:





G W Gough - Director


MOT Clinic Limited (Registered number: 06249517)

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

1. STATUTORY INFORMATION

MOT Clinic Limited 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on reducing balance and at varying rates 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 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.

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 AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

MOT Clinic Limited (Registered number: 06249517)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 10,356 73,039 83,395
Additions - 1,474 1,474
Disposals - (1,065 ) (1,065 )
At 31 July 2024 10,356 73,448 83,804
DEPRECIATION
At 1 August 2023 10,356 62,959 73,315
Charge for year - 1,424 1,424
Eliminated on disposal - (1,010 ) (1,010 )
At 31 July 2024 10,356 63,373 73,729
NET BOOK VALUE
At 31 July 2024 - 10,075 10,075
At 31 July 2023 - 10,080 10,080

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 11,728 10,610
Amounts owed by group undertakings 16,246 25,051
27,974 35,661

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 14,424 10,576
Taxation and social security 22,942 6,199
Other creditors 1,410 1,554
38,776 18,329

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 Ordinary £1 100 100

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
MOT Clinic Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MOT Clinic Limited for the year ended 31 July 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of MOT Clinic Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MOT Clinic Limited and state those matters that we have agreed to state to the Board of Directors of MOT Clinic Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MOT Clinic Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MOT Clinic Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MOT Clinic Limited. You consider that MOT Clinic Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MOT Clinic Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Crowther Jordan Limited
Chartered Accountants
39 High Street
Wednesfield
Wolverhampton
West Midlands
WV11 1ST


14 November 2024