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REGISTERED NUMBER: 14515048 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

ACL MOT & Repairs Ltd

ACL MOT & Repairs Ltd (Registered number: 14515048)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACL MOT & Repairs Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTORS: A T Cooper
C M Langford





REGISTERED OFFICE: Polymer Court
Hope Street
Dudley
United Kingdom
DY2 8RS





REGISTERED NUMBER: 14515048 (England and Wales)





ACCOUNTANTS: Pride Accountants
Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS

ACL MOT & Repairs Ltd (Registered number: 14515048)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,920 6,660

CURRENT ASSETS
Stocks 7,525 7,725
Debtors 5 15,526 5,643
Cash at bank and in hand 36,791 18,261
59,842 31,629
CREDITORS
Amounts falling due within one year 6 51,810 30,900
NET CURRENT ASSETS 8,032 729
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,952

7,389

CAPITAL AND RESERVES
Called up share capital 8 60 60
Retained earnings 13,892 7,329
SHAREHOLDERS' FUNDS 13,952 7,389

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

ACL MOT & Repairs Ltd (Registered number: 14515048)

Balance Sheet - continued
30 November 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 25 March 2025 and were signed on its behalf by:




C M Langford - Director



A T Cooper - Director


ACL MOT & Repairs Ltd (Registered number: 14515048)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

ACL MOT & Repairs 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.

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.

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.

ACL MOT & Repairs Ltd (Registered number: 14515048)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 7,400
AMORTISATION
At 1 December 2023 740
Charge for year 740
At 30 November 2024 1,480
NET BOOK VALUE
At 30 November 2024 5,920
At 30 November 2023 6,660

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 1,626 1,743
Other debtors 13,900 3,900
15,526 5,643

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 12,287 11,220
Loan with associated company 15,180 15,180
Corporation tax 15,896 3,300
PAYE - employees 623 -
VAT 6,579 -
Accrued expenses 1,245 1,200
51,810 30,900

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.11.24 30.11.23
£    £   
Within one year 18,720 18,720
Between one and five years 65,520 84,240
84,240 102,960

ACL MOT & Repairs Ltd (Registered number: 14515048)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
60 Ordinary shares £1 60 60

9. RELATED PARTY DISCLOSURES

Creditors (including non interest bearing loans) as at 30 November 2024 include due to ACL Auto Repairs Limited £15,180 (2023-£15,180).

ACL Auto Repairs Limited and ACL MOT & Repairs Ltd share common directors and shareholders.

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.