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REGISTERED NUMBER: 09508452 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Orchard MOT Centre Ltd

Orchard MOT Centre Ltd (Registered number: 09508452)






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


Orchard MOT Centre Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mr A P Doughty





REGISTERED OFFICE: Unit A3
Orchard Trading Estate
Toddington
Cheltenham
Gloucestershire
GL54 5EB





REGISTERED NUMBER: 09508452 (England and Wales)





ACCOUNTANTS: Francis & Co
Second Floor
123 Promenade
Cheltenham
Gloucestershire
GL50 1NW

Orchard MOT Centre Ltd (Registered number: 09508452)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,000 2,000
Tangible assets 5 26,431 33,783
27,431 35,783

CURRENT ASSETS
Stocks 500 500
Debtors 6 4,988 5,160
Cash at bank and in hand 77,520 55,257
83,008 60,917
CREDITORS
Amounts falling due within one year 7 36,426 19,195
NET CURRENT ASSETS 46,582 41,722
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,013

77,505

CREDITORS
Amounts falling due after more than one
year

8

49,120

38,765
NET ASSETS 24,893 38,740

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 24,793 38,640
SHAREHOLDERS' FUNDS 24,893 38,740

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 director acknowledges his 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.

Orchard MOT Centre Ltd (Registered number: 09508452)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 August 2024 and were signed by:





Mr A P Doughty - Director


Orchard MOT Centre Ltd (Registered number: 09508452)

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

1. STATUTORY INFORMATION

Orchard MOT Centre 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 2015, 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.

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 - 25% on reducing balance, 20% on cost and 15% 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.

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 2 (2023 - 2 ) .

Orchard MOT Centre Ltd (Registered number: 09508452)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 10,000
AMORTISATION
At 1 August 2023 8,000
Charge for year 1,000
At 31 July 2024 9,000
NET BOOK VALUE
At 31 July 2024 1,000
At 31 July 2023 2,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 68,237
Additions 1,583
At 31 July 2024 69,820
DEPRECIATION
At 1 August 2023 34,454
Charge for year 8,935
At 31 July 2024 43,389
NET BOOK VALUE
At 31 July 2024 26,431
At 31 July 2023 33,783

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 4,988 5,160

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 15,381 1,206
Taxation and social security 9,795 6,189
Other creditors 1,250 1,800
36,426 19,195

Orchard MOT Centre Ltd (Registered number: 09508452)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 8,334 18,333
Other creditors 40,786 20,432
49,120 38,765

9. ULTIMATE CONTROLLING PARTY

The ultimate control resides with Mr A P Doughty, director of the company.