Registered number
04688764
Motorgreen Group Ltd
Filleted Accounts
31 March 2025

Motorgreen Group Ltd
Registered number: | 04688764
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 1,129,599 |  |  | 846,323
Current assets
Stocks |  |  | 565,000 |  |  | 661,956
Debtors | 5 |  | 315,457 |  |  | 290,334
Cash at bank and in hand |  |  | 488,559 |  |  | 340,478
|  |  | 1,369,016 |  |  | 1,292,768
Creditors: amounts falling due within one year | 6 |  | (760,435) |  |  | (705,183)
Net current assets |  |  |  | 608,581 |  |  | 587,585
Total assets less current liabilities |  |  |  | 1,738,180 |  |  | 1,433,908
Creditors: amounts falling due after more than one year | 7 |  |  | (271,927) |  |  | (68,647)
Provisions for liabilities |  |  |  | (110,020) |  |  | (78,802)
Net assets |  |  |  | 1,356,233 |  |  | 1,286,459
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Profit and loss account |  |  |  | 1,355,233 |  |  | 1,285,459
Shareholders' funds |  |  |  | 1,356,233 |  |  | 1,286,459
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr D Vavan
Director
Approved by the board on 8 October 2025

Motorgreen Group Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for delivery of the goods. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | 4% straight line basis
| Plant and machinery | 15% straight line basis
| Office equipment | 25% straight line basis
| Fixtures and fittings | 15% straight line basis
| Software | 25% straight line basis
| Motor vehicles | 25% straight line basis
| Stocks
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| Income tax expense represents the sum of the tax currently payable and deferred tax.
| The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current year tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
| Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
| Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
| Leased assets
| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Exceptional items | 2025 |  | 2024
£ | £
| Flood damage costs | 0 |  | 215,048
|  |  |  |  |  | - |  | 215,048
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 27 |  | 27
4 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 April 2024 | 654,881 |  | 1,397,714 |  | 153,900 |  | 2,206,495
| Additions | 3,871 |  | 290,613 |  | 235,717 |  | 530,201
| Disposals | - |  | (127,750) |  | - |  | (127,750)
| At 31 March 2025 | 658,752 |  | 1,560,577 |  | 389,617 |  | 2,608,946
| Depreciation
| At 1 April 2024 | 148,213 |  | 1,074,810 |  | 137,149 |  | 1,360,172
| Charge for the year | 26,253 |  | 156,615 |  | 47,632 |  | 230,500
| On disposals | - |  | (111,325) |  | - |  | (111,325)
| At 31 March 2025 | 174,466 |  | 1,120,100 |  | 184,781 |  | 1,479,347
| Net book value
| At 31 March 2025 | 484,286 |  | 440,477 |  | 204,836 |  | 1,129,599
| At 31 March 2024 | 506,668 |  | 322,904 |  | 16,751 |  | 846,323
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 168,326 |  | 157,964
| Other debtors | 147,131 |  | 132,370
|  |  |  |  |  | 315,457 |  | 290,334
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 28,019 |  | 24,531
| Obligations under finance lease and hire purchase contracts | 113,904 |  | 60,564
| Trade creditors | 333,384 |  | 258,008
| Taxation and social security costs | 104,827 |  | 179,433
| Other creditors | 180,301 |  | 182,647
|  |  |  |  |  | 760,435 |  | 705,183
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 23,825 |  | 51,692
| Obligations under finance lease and hire purchase contracts | 248,102 |  | 16,955
|  |  |  |  |  | 271,927 |  | 68,647
8 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 20,788 |  | 30,703
| National Westminster Bank Plc holds a debenture over the assets of the company in respect of the bank loan.
9 | Guarantees made by the company on behalf of directors
| Main terms | Maximum | Amount paid
liability | and incurred
£ | £
| Mr D Vavan
| Personal bank loan |  | 250,000 |  | -
|  |  |  | 250,000 |  | -
10 | Other information
| Motorgreen Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Megavaux House
| Station Road
| Sandiacre
| Nottingham
| NG10 5AP

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