IRIS Accounts Production v25.1.3.33 04480139 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044801392023-08-31044801392024-08-31044801392023-09-012024-08-31044801392022-08-31044801392022-09-012023-08-31044801392023-08-3104480139ns15:EnglandWales2023-09-012024-08-3104480139ns14:PoundSterling2023-09-012024-08-3104480139ns10:Director12023-09-012024-08-3104480139ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3104480139ns10:SmallEntities2023-09-012024-08-3104480139ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3104480139ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3104480139ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3104480139ns10:FullAccounts2023-09-012024-08-310448013912023-09-012024-08-3104480139ns10:Director22023-09-012024-08-3104480139ns10:RegisteredOffice2023-09-012024-08-3104480139ns5:CurrentFinancialInstruments2024-08-3104480139ns5:CurrentFinancialInstruments2023-08-3104480139ns5:ShareCapital2024-08-3104480139ns5:ShareCapital2023-08-3104480139ns5:RetainedEarningsAccumulatedLosses2024-08-3104480139ns5:RetainedEarningsAccumulatedLosses2023-08-3104480139ns5:NetGoodwill2023-09-012024-08-3104480139ns5:PlantMachinery2023-09-012024-08-3104480139ns5:MotorVehicles2023-09-012024-08-3104480139ns5:ComputerEquipment2023-09-012024-08-3104480139ns5:NetGoodwill2023-08-3104480139ns5:NetGoodwill2024-08-3104480139ns5:NetGoodwill2023-08-3104480139ns5:PlantMachinery2023-08-3104480139ns5:MotorVehicles2023-08-3104480139ns5:ComputerEquipment2023-08-3104480139ns5:PlantMachinery2024-08-3104480139ns5:MotorVehicles2024-08-3104480139ns5:ComputerEquipment2024-08-3104480139ns5:PlantMachinery2023-08-3104480139ns5:MotorVehicles2023-08-3104480139ns5:ComputerEquipment2023-08-3104480139ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3104480139ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3104480139ns5:RetainedEarningsAccumulatedLosses2023-08-3104480139ns5:RetainedEarningsAccumulatedLosses2023-09-012024-08-31
















CAVENDISH M.O.T. CENTRE LIMITED

Unaudited Financial Statements

for the Year Ended 31st August 2024






CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)






Contents of the Financial Statements
for the year ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAVENDISH M.O.T. CENTRE LIMITED

Company Information
for the year ended 31st August 2024







DIRECTORS: M J Murphy
D Murphy





REGISTERED OFFICE: 1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH





REGISTERED NUMBER: 04480139 (England and Wales)






CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,498 8,664
6,498 8,664

CURRENT ASSETS
Debtors 6 6,710 7,400
Cash at bank and in hand 40,005 28,315
46,715 35,715
CREDITORS
Amounts falling due within one year 7 30,551 25,086
NET CURRENT ASSETS 16,164 10,629
TOTAL ASSETS LESS CURRENT LIABILITIES 22,662 19,293

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 22,562 19,193
SHAREHOLDERS' FUNDS 22,662 19,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)

Balance Sheet - continued
31st August 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 28th May 2025 and were signed on its behalf by:





M J Murphy - Director


CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)

Notes to the Financial Statements
for the year ended 31st August 2024

1. STATUTORY INFORMATION

Cavendish M.O.T. Centre 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.

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 2003, is being amortised evenly over its estimated useful life of ten years.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

2. ACCOUNTING POLICIES - continued

Significant judgement & estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

- The useful economic lives of tangible fixed assets.
- The useful economic lives of intangible fixed assets.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 60,000
AMORTISATION
At 1st September 2023
and 31st August 2024 60,000
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 -

CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st September 2023
and 31st August 2024 84,053 7,379 17,742 109,174
DEPRECIATION
At 1st September 2023 78,505 4,427 17,578 100,510
Charge for year 1,387 738 41 2,166
At 31st August 2024 79,892 5,165 17,619 102,676
NET BOOK VALUE
At 31st August 2024 4,161 2,214 123 6,498
At 31st August 2023 5,548 2,952 164 8,664

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 6,710 7,400

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,487 1,490
Taxation and social security 28,310 23,622
Other creditors 754 (26 )
30,551 25,086

8. RESERVES
Retained
earnings
£   

At 1st September 2023 19,193
Profit for the year 77,569
Dividends (74,200 )
At 31st August 2024 22,562

CAVENDISH M.O.T. CENTRE LIMITED (REGISTERED NUMBER: 04480139)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2024 and 31st August 2023:

2024 2023
£    £   
**UNKNOWN DIRECTOR 1**
Balance outstanding at start of year 7,400 13,796
Amounts advanced 54,821 52,394
Amounts repaid (56,535 ) (58,790 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,686 7,400