| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| M S MOTOR SERVICES LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 July 2025 |
| for |
| M S MOTOR SERVICES LIMITED |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| M S MOTOR SERVICES LIMITED |
| Company Information |
| for the Year Ended 31 July 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2 Wheeleys Road |
| Edgbaston |
| Birmingham |
| West Midlands |
| B15 2LD |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Statement of Financial Position |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 11 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 12 |
| Retained earnings | 13 |
| SHAREHOLDERS' FUNDS |
| 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. |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Statement of Financial Position - continued |
| 31 July 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2025 |
| 1. | STATUTORY INFORMATION |
| M S Motor Services Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| 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 |
| Plant and machinery | - |
| Motor vehicles | - |
| 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 statement of financial position date. |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| 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. |
| Holiday pay |
| Holiday pay is recognised as an expense in the period in which the service is received. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 August 2024 |
| and 31 July 2025 |
| AMORTISATION |
| At 1 August 2024 |
| Amortisation for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2024 |
| and 31 July 2025 |
| DEPRECIATION |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| VAT | 4,780 | 4,238 |
| Other creditors |
| Directors' current accounts | 5,106 | 6,711 |
| Accrued expenses |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 10) |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| 11. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 1,473 | 1,750 |
| Deferred |
| tax |
| £ |
| Balance at 1 August 2024 |
| Provided during year | ( |
) |
| Balance at 31 July 2025 |
| 12. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | £1 | 2 | 2 |
| M S MOTOR SERVICES LIMITED (REGISTERED NUMBER: 06266502) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 13. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 August 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 31 July 2025 |
| 14. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling parties are Mr and Mrs Bansal. |