Registered number
10755771
ANDY MOT CENTRE LTD
Filleted Accounts
31 May 2024
ANDY MOT CENTRE LTD
Registered number: 10755771
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 4,765 10,087
Investments 6 - -
4,765 10,087
Current assets
Stocks 4,520 2,150
Debtors 7 850 1,250
Investments held as current assets 8 - -
Cash at bank and in hand 3,207 9,218
8,577 12,618
Creditors: amounts falling due within one year 9 (15,686) (33,172)
Net current liabilities (7,109) (20,554)
Total assets less current liabilities (2,344) (10,467)
Creditors: amounts falling due after more than one year 10 (44,161) (31,335)
Provisions for liabilities - -
Net liabilities (46,505) (41,802)
Capital and reserves
Called up share capital 1 1
Share premium - -
Revaluation reserve 12 - -
Profit and loss account (46,506) (41,803)
Shareholders' funds (46,505) (41,802)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
ANDY Horner
Director
Approved by the board on 28 February 2025
ANDY MOT CENTRE LTD
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is reco
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated re
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reli
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction cost
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost deter
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary ite
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Exceptional items 2024 2023
£ £
- -
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
4 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2023 -
Additions -
Disposals -
At 31 May 2024 -
Amortisation
At 1 June 2023 -
Provided during the year -
On disposals -
At 31 May 2024 -
Net book value
At 31 May 2024 -
At 31 May 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
5 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 June 2023 - 26,609 - 26,609
Additions - - - -
Surplus on revaluation - - - -
Disposals - - - -
At 31 May 2024 - 26,609 - 26,609
Depreciation
At 1 June 2023 - 16,522 - 16,522
Charge for the year - 5,322 - 5,322
Surplus on revaluation - - - -
On disposals - - - -
At 31 May 2024 - 21,844 - 21,844
Net book value
At 31 May 2024 - 4,765 - 4,765
At 31 May 2023 - 10,087 - 10,087
Freehold land and buildings: 2024 2023
£ £
Historical cost - -
Cumulative depreciation based on historical cost - -
- -
[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of
6 Investments
Investments in
subsidiary Other
undertakings investments Total
£ £ £
Cost
At 1 June 2023 - - -
Additions - - -
Revaluation - - -
Disposals - - -
At 31 May 2024 - - -
Historical cost
At 1 June 2023 - -
At 31 May 2024 - -
[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures]
7 Debtors 2024 2023
£ £
Trade debtors 850 1,250
Amounts owed by group undertakings and undertakings in which the company has a participating interest - -
Deferred tax asset - -
Other debtors - -
850 1,250
Amounts due after more than one year included above - -
8 Investments held as current assets 2024 2023
£ £
Fair value
Listed investments - -
Unlisted investments - -
- -
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Listed investments - -
Unlisted investments - -
- -
[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures]
9 Creditors: amounts falling due within one year 2024 2023
£ £
Non-equity preference shares - -
Bank loans and overdrafts - -
Obligations under finance lease and hire purchase contracts - -
Trade creditors 15,686 33,172
Amounts owed to group undertakings and undertakings in which the company has a participating interest - -
Taxation and social security costs - -
Other creditors - -
15,686 33,172
10 Creditors: amounts falling due after one year 2024 2023
£ £
Non-equity preference shares - -
Bank loans 2,833 4,647
Obligations under finance lease and hire purchase contracts - -
Trade creditors - -
Amounts owed to group undertakings and undertakings in which the company has a participating interest - -
Other creditors 41,328 26,688
44,161 31,335
11 Loans 2024 2023
£ £
Creditors include:
Amounts payable otherwise than by instalment falling due for payment after more than five years - -
Instalments falling due for payment after more than five years - -
- -
Secured bank loans - -
[Give an indication of the nature and form of the security for the bank loans]
12 Revaluation reserve 2024 2023
£ £
At 1 June 2023 - -
Gain on revaluation of land and buildings - -
Deferred taxation arising on the revaluation of land and buildings - -
At 31 May 2024 - -
13 Events after the reporting date
14 Capital commitments 2024 2023
£ £
Amounts contracted for but not provided in the accounts - -
15 Pension commitments
16 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases - -
17 Contingent liabilities
18 Off-balance sheet arrangements
19 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
[Director 1]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 2]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 3]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 4]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 5]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 6]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 7]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 8]
[Loan 1] - - - -
[Loan 2] - - - -
[Director 9]
[Loan 1] - - - -
[Loan 2] - - - -
- - - -
20 Guarantees made by the company on behalf of directors
Main terms Maximum Amount paid
liability and incurred
£ £
[Director 1]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 2]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 3]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 4]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 5]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 6]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 7]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 8]
[Guarantee 1] - -
[Guarantee 2] - -
[Director 9]
[Guarantee 1] - -
[Guarantee 2] - -
- -
21 Related party transactions
22 Controlling party
23 Other information
ANDY MOT CENTRE LTD is a private company limited by shares and incorporated in England. Its registered office is:
11 Temple street
Hull
East riding of yorkshire
HU5 1AD
ANDY MOT CENTRE LTD 10755771 false 2023-06-01 2024-05-31 2024-05-31 VT Final Accounts April 2024 ANDY Horner No description of principal activity 10755771 2022-06-01 2023-05-31 10755771 core:RevaluationReserve core:LandBuildings 2022-06-01 2023-05-31 10755771 core:RevaluationReserve 2022-06-01 2023-05-31 10755771 core:WithinOneYear 2023-05-31 10755771 core:AfterOneYear 2023-05-31 10755771 core:ShareCapital 2023-05-31 10755771 core:SharePremium 2023-05-31 10755771 core:OtherReservesSubtotal 2023-05-31 10755771 core:RetainedEarningsAccumulatedLosses 2023-05-31 10755771 core:MoreThanFiveYears 2023-05-31 10755771 core:AllPeriods 2023-05-31 10755771 core:RevaluationReserve 2022-05-31 10755771 2023-06-01 2024-05-31 10755771 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10755771 bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 10755771 bus:Director40 2023-06-01 2024-05-31 10755771 1 2023-06-01 2024-05-31 10755771 2 2023-06-01 2024-05-31 10755771 core:Goodwill 2023-06-01 2024-05-31 10755771 core:LandBuildings 2023-06-01 2024-05-31 10755771 core:PlantMachinery 2023-06-01 2024-05-31 10755771 core:Vehicles 2023-06-01 2024-05-31 10755771 core:RevaluationReserve core:LandBuildings 2023-06-01 2024-05-31 10755771 core:RevaluationReserve 2023-06-01 2024-05-31 10755771 bus:Director1 2023-06-01 2024-05-31 10755771 bus:Director1 1 2023-06-01 2024-05-31 10755771 bus:Director1 2 2023-06-01 2024-05-31 10755771 bus:Director2 2023-06-01 2024-05-31 10755771 bus:Director2 1 2023-06-01 2024-05-31 10755771 bus:Director2 2 2023-06-01 2024-05-31 10755771 bus:Director3 2023-06-01 2024-05-31 10755771 bus:Director3 1 2023-06-01 2024-05-31 10755771 bus:Director3 2 2023-06-01 2024-05-31 10755771 bus:Director4 2023-06-01 2024-05-31 10755771 bus:Director4 1 2023-06-01 2024-05-31 10755771 bus:Director4 2 2023-06-01 2024-05-31 10755771 bus:Director5 2023-06-01 2024-05-31 10755771 bus:Director5 1 2023-06-01 2024-05-31 10755771 bus:Director5 2 2023-06-01 2024-05-31 10755771 bus:Director6 2023-06-01 2024-05-31 10755771 bus:Director6 1 2023-06-01 2024-05-31 10755771 bus:Director6 2 2023-06-01 2024-05-31 10755771 bus:Director7 2023-06-01 2024-05-31 10755771 bus:Director7 1 2023-06-01 2024-05-31 10755771 bus:Director7 2 2023-06-01 2024-05-31 10755771 bus:Director8 2023-06-01 2024-05-31 10755771 bus:Director8 1 2023-06-01 2024-05-31 10755771 bus:Director8 2 2023-06-01 2024-05-31 10755771 bus:Director9 2023-06-01 2024-05-31 10755771 bus:Director9 1 2023-06-01 2024-05-31 10755771 bus:Director9 2 2023-06-01 2024-05-31 10755771 bus:Director1 1 2023-06-01 2024-05-31 10755771 bus:Director1 2 2023-06-01 2024-05-31 10755771 bus:Director2 1 2023-06-01 2024-05-31 10755771 bus:Director2 2 2023-06-01 2024-05-31 10755771 bus:Director3 1 2023-06-01 2024-05-31 10755771 bus:Director3 2 2023-06-01 2024-05-31 10755771 bus:Director4 1 2023-06-01 2024-05-31 10755771 bus:Director4 2 2023-06-01 2024-05-31 10755771 bus:Director5 1 2023-06-01 2024-05-31 10755771 bus:Director5 2 2023-06-01 2024-05-31 10755771 bus:Director6 1 2023-06-01 2024-05-31 10755771 bus:Director6 2 2023-06-01 2024-05-31 10755771 bus:Director7 1 2023-06-01 2024-05-31 10755771 bus:Director7 2 2023-06-01 2024-05-31 10755771 bus:Director8 1 2023-06-01 2024-05-31 10755771 bus:Director8 2 2023-06-01 2024-05-31 10755771 bus:Director9 1 2023-06-01 2024-05-31 10755771 bus:Director9 2 2023-06-01 2024-05-31 10755771 countries:England 2023-06-01 2024-05-31 10755771 bus:FRS102 2023-06-01 2024-05-31 10755771 bus:FilletedAccounts 2023-06-01 2024-05-31 10755771 2024-05-31 10755771 core:WithinOneYear 2024-05-31 10755771 core:AfterOneYear 2024-05-31 10755771 core:ShareCapital 2024-05-31 10755771 core:SharePremium 2024-05-31 10755771 core:OtherReservesSubtotal 2024-05-31 10755771 core:RetainedEarningsAccumulatedLosses 2024-05-31 10755771 core:Goodwill 2024-05-31 10755771 core:LandBuildings 2024-05-31 10755771 core:PlantMachinery 2024-05-31 10755771 core:Vehicles 2024-05-31 10755771 core:AdditionsToInvestments 2024-05-31 10755771 core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 10755771 core:DisposalsRepaymentsInvestments 2024-05-31 10755771 core:MoreThanFiveYears 2024-05-31 10755771 core:RevaluationReserve 2024-05-31 10755771 core:AllPeriods 2024-05-31 10755771 bus:Director1 1 2024-05-31 10755771 bus:Director1 2 2024-05-31 10755771 bus:Director2 1 2024-05-31 10755771 bus:Director2 2 2024-05-31 10755771 bus:Director3 1 2024-05-31 10755771 bus:Director3 2 2024-05-31 10755771 bus:Director4 1 2024-05-31 10755771 bus:Director4 2 2024-05-31 10755771 bus:Director5 1 2024-05-31 10755771 bus:Director5 2 2024-05-31 10755771 bus:Director6 1 2024-05-31 10755771 bus:Director6 2 2024-05-31 10755771 bus:Director7 1 2024-05-31 10755771 bus:Director7 2 2024-05-31 10755771 bus:Director8 1 2024-05-31 10755771 bus:Director8 2 2024-05-31 10755771 bus:Director9 1 2024-05-31 10755771 bus:Director9 2 2024-05-31 10755771 bus:Director1 1 2024-05-31 10755771 bus:Director1 2 2024-05-31 10755771 bus:Director2 1 2024-05-31 10755771 bus:Director2 2 2024-05-31 10755771 bus:Director3 1 2024-05-31 10755771 bus:Director3 2 2024-05-31 10755771 bus:Director4 1 2024-05-31 10755771 bus:Director4 2 2024-05-31 10755771 bus:Director5 1 2024-05-31 10755771 bus:Director5 2 2024-05-31 10755771 bus:Director6 1 2024-05-31 10755771 bus:Director6 2 2024-05-31 10755771 bus:Director7 1 2024-05-31 10755771 bus:Director7 2 2024-05-31 10755771 bus:Director8 1 2024-05-31 10755771 bus:Director8 2 2024-05-31 10755771 bus:Director9 1 2024-05-31 10755771 bus:Director9 2 2024-05-31 10755771 2023-05-31 10755771 core:Goodwill 2023-05-31 10755771 core:LandBuildings 2023-05-31 10755771 core:PlantMachinery 2023-05-31 10755771 core:Vehicles 2023-05-31 10755771 core:RevaluationReserve 2023-05-31 10755771 bus:Director1 1 2023-05-31 10755771 bus:Director1 2 2023-05-31 10755771 bus:Director2 1 2023-05-31 10755771 bus:Director2 2 2023-05-31 10755771 bus:Director3 1 2023-05-31 10755771 bus:Director3 2 2023-05-31 10755771 bus:Director4 1 2023-05-31 10755771 bus:Director4 2 2023-05-31 10755771 bus:Director5 1 2023-05-31 10755771 bus:Director5 2 2023-05-31 10755771 bus:Director6 1 2023-05-31 10755771 bus:Director6 2 2023-05-31 10755771 bus:Director7 1 2023-05-31 10755771 bus:Director7 2 2023-05-31 10755771 bus:Director8 1 2023-05-31 10755771 bus:Director8 2 2023-05-31 10755771 bus:Director9 1 2023-05-31 10755771 bus:Director9 2 2023-05-31 iso4217:GBP xbrli:pure