REGISTERED NUMBER: 01629711 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

GRAHAM DIMMER M.O.T. CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

8

DIRECTOR:

Mr R Shearing

REGISTERED OFFICE:

10 St Ann Street

Salisbury

Wiltshire

REGISTERED NUMBER:

01629711 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

BANKERS:

The Royal Bank of Scotland

Drummond House (BL) Branch

Drummond House

1 Redheughs Avenue

Edinburgh

EH12 9JN

FIXED ASSETS

Tangible assets

4

26,311

35,842

CURRENT ASSETS

Stocks

4,404

4,904

Debtors

5

31,987

37,603

Cash at bank and in hand

185,750

195,291

222,141

237,798

CREDITORS

Amounts falling due within one year

6

86,177

103,556

NET CURRENT ASSETS

135,964

134,242

TOTAL ASSETS LESS CURRENT LIABILITIES

162,275

170,084

CREDITORS

Amounts falling due after more than one year

7

(44,668

)

(58,162

)

PROVISIONS FOR LIABILITIES

(6,351

)

(7,075

)

NET ASSETS

111,256

104,847

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

9

111,236

104,827

SHAREHOLDERS' FUNDS

111,256

104,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2025 and were signed by:

Mr R Shearing - Director

1.	STATUTORY INFORMATION

Graham Dimmer 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 as modified by the revaluation of certain assets.

Parent company

Graham Dimmer MOT Centre Ltd is a wholly owned subsidiary of RKS (Salisbury) Ltd whose registered office is 10 St Ann Street, Salisbury, Wiltshire, SP1 2DN.

Revenue recognition

Revenue is measured at the fair value of consideration received or receivable for the provision of vehicle MOT services and repairs.

Revenue is recognised on the services provided when the work on a vehicle has been completed and the customer collects their vehicle from the MOT station at which time the significant risks and rewards associated with the work undertaken is transferred to the customer.

Profit is recognised on long term contracts when the final outcome can be assessed with reasonable certainty by including turnover and related costs within the profit and loss account dependent upon the stage of completion of the contract at the balance sheet date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Stocks

The company holds a small stock of consumables associated with its trade. These consumables are valued at cost as they are not perishable and are issued to jobs on a first in first out basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.

Cash and cash equivalents

These comprise cash at bank and other short-term highly liquid bank deposits with an original maturity of three months or less.

Creditors

Creditors are not interest bearing and are stated at their nominal value.

Reserves

The movement in the fair value of plant and machinery and motor vehicles to open market value at the balance sheet date is recognised in a non distributable reserve. This reserve, which also contains depreciation and a deferred tax provision, may not be distributed to share holders.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1 May 2024

56,544

165,482

8,747

11,093

241,866

Additions

-

1

217

-

218

Disposals

-

(10,393

)

(360

)

(1,448

)

(12,201

)

At 30 April 2025

56,544

155,090

8,604

9,645

229,883

DEPRECIATION

At 1 May 2024

56,544

135,307

6,759

7,414

206,024

Charge for year

-

8,050

218

250

8,518

Eliminated on disposal

-

(9,239

)

(321

)

(1,410

)

(10,970

)

At 30 April 2025

56,544

134,118

6,656

6,254

203,572

NET BOOK VALUE

At 30 April 2025

-

20,972

1,948

3,391

26,311

At 30 April 2024

-

30,175

1,988

3,679

35,842

Cost or valuation at 30 April 2025 is represented by:

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

Valuation in 2016

-

57,950

-

1,829

59,779

Cost

56,544

97,140

8,604

7,816

170,104

56,544

155,090

8,604

9,645

229,883

Plant and machinery has been uplifted to fair value. The comparable amounts for plant and machinery at original cost were:

30.4.25

30.4.24

£

£

Cost

71,486

75,886

Depn

(69,810

)

(73,592

)

1,676

2,294

Motor vehicles have been uplifted to fair value. The comparable amounts for motor vehicles at original cost were:

30.4.24

30.4.23

£

£

Cost

3,150

4,150

Depn

(3,147

)

(4,142

)

3

8

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

£

COST OR VALUATION

At 1 May 2024

and 30 April 2025

47,242

DEPRECIATION

At 1 May 2024

46,231

Charge for year

589

At 30 April 2025

46,820

NET BOOK VALUE

At 30 April 2025

422

At 30 April 2024

1,011

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

18,596

15,903

Amounts recoverable on contract

1,750

11,700

Other debtors

11,641

10,000

31,987

37,603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

13,073

12,652

Trade creditors

29,896

41,924

Taxation and social security

36,998

42,187

Other creditors

6,210

6,793

86,177

103,556

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

44,668

58,162

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

28,050

32,954

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Bank loans

57,741

70,814

The bank loan is secured by means of a fixed and floating charge over the assets of the company.

9.

RESERVES

30.4.25

30.4.24

£

£

Distributable

109.582

102,609

Non-distributable

1,654

2,218

111,236

104,827

Movement in Non-distributable reserve

30.4.25

30.4.24

£

£

Balance brought forward at the start of the year

2,218

3,271

Asset disposals

(448

)

(2,234

)

Fair value uplift

-

-

Movement in depreciation

(315

)

1,116

Movement in deferred tax

199

65

Balance carried forward at the end of the year

1,654

2,218

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Graham Dimmer M.O.T. Centre Limited for the year ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Graham Dimmer M.O.T. Centre Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Graham Dimmer M.O.T. Centre Limited and state those matters that we have agreed to state to the director of Graham Dimmer M.O.T. Centre Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Graham Dimmer M.O.T. Centre Limited and its director for our work or for this report.

It is your duty to ensure that Graham Dimmer M.O.T. Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Graham Dimmer M.O.T. Centre Limited. You consider that Graham Dimmer M.O.T. Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Graham Dimmer M.O.T. Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

16 September 2025