Bentley MOT and Service Centre Limited

Bentley MOT and Service Centre Limited
Directors' Report
For the year ended 31 October 2024

Director's report and financial statements

The directors present their annual report and the financial statements for the period ended 31 October 2021

Principal activities

Principal activity of the company during the financial year continued to be the repair and maintenance of motor vehicles and MOT testing.

Directors

The directors who served the company throughout the year were as follows:
Robert Richardson
John K Crossland
KArl R Richardson

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Robert Richardson
Director

Date approved: 29 October 2025

Bentley MOT and Service Centre Limited Accountants' Report For the year ended 31 October 2024
Accountants report You consider that the company is exempt from an audit for the year ended 31 October 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Patten Accountancy Services 31 October 2024 .................................................... Patten Accountancy Services 1 Cambridge Close Harlington Doncaster DN5 7JX 29 October 2025 3

Bentley MOT and Service Centre Limited
Accountants' Report
For the year ended 31 October 2024

Accountants report
You consider that the company is exempt from an audit for the year ended 31 October 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Patten Accountancy Services
31 October 2024

....................................................

Patten Accountancy Services
1 Cambridge Close
Harlington
Doncaster
DN5 7JX
29 October 2025

Bentley MOT and Service Centre Limited
Statement of Financial Position
As at 31 October 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	4	14,236	19,183
		14,236	19,183
Current assets
Stocks	5	2,600	2,600
Debtors	6	52,974	41,622
Cash at bank and in hand		27,869	35,728
		83,443	79,950
Creditors: amount falling due within one year	7	(71,294)	(46,047)
Net current assets		12,149	33,903

Total assets less current liabilities		26,385	53,086
Net assets		26,385	53,086

Capital and reserves
Called up share capital	8	60	60
Profit and loss account		26,325	53,026
Shareholders' funds		26,385	53,086

For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 29 October 2025 and were signed on its behalf by:

-------------------------------
Robert Richardson
Director

Bentley MOT and Service Centre Limited
Statement of Changes in Equity
For the year ended 31 October 2024

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2022	60	33,699	33,759
Profit for the year		30,173	30,173
Total comprehensive income for the year	-	30,173	30,173
Dividends		(10,846)	(10,846)
Total investments by and distributions to owners	-	(10,846)	(10,846)
At 31 October 2023	60	53,026	53,086
At 01 November 2023	60	46,564	46,624
Profit for the year		15,761	15,761
Total comprehensive income for the year	-	15,761	15,761
Dividends		(36,000)	(36,000)
Total investments by and distributions to owners	-	(36,000)	(36,000)
At 31 October 2024	60	26,325	26,385

Bentley MOT and Service Centre Limited
Notes to the Financial Statements
For the year ended 31 October 2024

General Information

Bentley MOT and Service Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 07817566, registration address Units 9 and 10 Jupiter Business Park, 351 Bentley Road, Doncaster, South Yorks, DN5 9TJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18 Reducing Balance
Motor Vehicles	8 Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Directors' Emoluments

	2024 £	2023 £
Administrative Expenses
Directors Salaries	70,190	62,248
Pension Contributions	1,304	1,041
	71,494	63,289

Number of directors to whom retirement benefits accrued	Number	Number
Defined contribution plans	2	2

3.	Average number of employees Average number of employees during the year was 3 (2023 : 3).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 November 2023	48,236	7,000	55,236
Additions	5,299	-	5,299
Disposals	-	-	-
At 31 October 2024	53,535	7,000	60,535
Depreciation
At 01 November 2023	39,472	3,410	42,882
Charge for year	3,015	402	3,417
On disposals	-	-	-
At 31 October 2024	42,487	3,812	46,299
Net book values
Closing balance as at 31 October 2024	11,048	3,188	14,236
Opening balance as at 01 November 2023	14,168	5,015	19,183

Stocks

	2024 £		2023 £
Stocks	2,600		2,600
	2,600		2,600

Debtors: amounts falling due within one year

	2024 £	2023 £
Trade Debtors	55,317	44,112
Advance Received	(2,515)	(2,490)
VAT	172	0
	52,974	41,622

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	46,466	30,901
Corporation Tax	13,931	10,170
PAYE & NIC	13,211	8,028
Advance Paid	(12,754)	(13,568)
Other Creditors	1	0
Wages & Salaries Control Account	710	243
Directors' Current Accounts	9,729	9,991
VAT	0	282
	71,294	46,047

Creditors: amount falling due after more than one year

	2024 £		2023 £
Obligations Under HP/Financial Leases	0		0
	0		0

Share Capital

Authorised
60 Class A shares of £1.00 each

Allotted, called up and fully paid	2024 £		2023 £
60 Class A shares of £1.00 each	60		60
	60		60

Registered Number: 07817566
England and Wales
BENTLEY MOT AND SERVICE CENTRE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2023 End date: 31 October 2024