Midlothian MOT Centre Limited Filleted Accounts Cover
Midlothian MOT Centre Limited
Company No. SC666859
Information for Filing with The Registrar
30 November 2024
Midlothian MOT Centre Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 November 2024.
Principal activities
The principal activity of the company during the year under review was maintenance and repair of motor vehicles.
Directors
The Directors who served at any time during the year were as follows:
C.A. Bootland
P. Bootland-McLaren
P.I. Long
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
P. Bootland-McLaren
Director
30 May 2025
Midlothian MOT Centre Limited Balance Sheet Registrar
at
30 November 2024
Company No.
SC666859
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
21,38422,094
21,38422,094
Current assets
Debtors
5
11,17715,926
Cash at bank and in hand
5,1543,504
16,33119,430
Creditors: Amount falling due within one year
6
(100,574)
(71,260)
Net current liabilities
(84,243)
(51,830)
Total assets less current liabilities
(62,859)
(29,736)
Net liabilities
(62,859)
(29,736)
Capital and reserves
Called up share capital
33
Profit and loss account
8
(62,862)
(29,739)
Total equity
(62,859)
(29,736)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 May 2025 and signed on its behalf by:
P. Bootland-McLaren
Director
30 May 2025
Midlothian MOT Centre Limited Notes to the Accounts Registrar
for the year ended 30 November 2024
1
General information
Midlothian MOT Centre Limited is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC666859
Its registered office is:
Unit 7/1 Edgefield Road
Loanhead
Midlothian
Scotland
EH20 9TB
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
40
4
Tangible fixed assets
Plant and machinery
Total
£
£
Cost or revaluation
At 1 December 2023
34,02134,021
Additions
5,5155,515
At 30 November 2024
39,53639,536
Depreciation
At 1 December 2023
11,92711,927
Charge for the year
6,2256,225
At 30 November 2024
18,15218,152
Net book values
At 30 November 2024
21,38421,384
At 30 November 2023
22,094
22,094
5
Debtors
2024
2023
£
£
Trade debtors
11,17715,926
11,17715,926
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
3,7621,890
Other loans
4,7681,070
Trade creditors
33,56325,374
Taxes and social security
8,344
821
Loans from directors
45,70540,705
Other creditors
2,391-
Accruals and deferred income
2,0411,400
100,57471,260
7
Share Capital
3 shares at £1.00 each
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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