REGISTERED NUMBER: 11158907 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AJN MOT TEST CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T T Munt

T J Munt

REGISTERED OFFICE:

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

REGISTERED NUMBER:

11158907 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Tangible assets

4

55,459

66,517

CURRENT ASSETS

Stocks

5,410

5,180

Debtors

5

9,631

6,363

Cash at bank and in hand

6,218

3,568

21,259

15,111

CREDITORS

Amounts falling due within one year

6

50,147

33,232

NET CURRENT LIABILITIES

(28,888

)

(18,121

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,571

48,396

CREDITORS

Amounts falling due after more than one year

7

10,025

39,698

NET ASSETS

16,546

8,698

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

16,446

8,598

SHAREHOLDERS' FUNDS

16,546

8,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 20 October 2025 and were signed on its behalf by:

T T Munt - Director

1.	STATUTORY INFORMATION

AJN MOT TEST 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.

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.

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.

Plant & equipment

-

20% on reducing balance

Office equipment & fixtures

-

20% on reducing balance

Motor vehicles

-

20% on 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Office

Plant &

equipment

Motor

equipment

& fixtures

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

56,290

6,426

44,028

106,744

Additions

2,250

-

24,583

26,833

Disposals

-

-

(28,533

)

(28,533

)

At 31 March 2025

58,540

6,426

40,078

105,044

DEPRECIATION

At 1 April 2024

27,216

3,398

9,613

40,227

Charge for year

6,266

605

6,994

13,865

Eliminated on disposal

-

-

(4,507

)

(4,507

)

At 31 March 2025

33,482

4,003

12,100

49,585

NET BOOK VALUE

At 31 March 2025

25,058

2,423

27,978

55,459

At 31 March 2024

29,074

3,028

34,415

66,517

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

Plant &

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 April 2024

13,948

42,528

56,476

Disposals

-

(22,533

)

(22,533

)

Transfer to ownership

-

(19,995

)

(19,995

)

At 31 March 2025

13,948

-

13,948

DEPRECIATION

At 1 April 2024

2,790

8,506

11,296

Charge for year

2,232

-

2,232

Eliminated on disposal

-

(4,507

)

(4,507

)

Transfer to ownership

-

(3,999

)

(3,999

)

At 31 March 2025

5,022

-

5,022

NET BOOK VALUE

At 31 March 2025

8,926

-

8,926

At 31 March 2024

11,158

34,022

45,180

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,076

4,060

Prepayments

3,555

2,303

9,631

6,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

3,312

15,887

Trade creditors

4,469

2,339

Tax

14,333

7,404

Social security and other taxes

3,778

3,148

VAT

8,511

1,118

Other creditors

12,671

840

Director's current account

628

251

Accrued expenses

2,445

2,245

50,147

33,232

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans

6,713

12,084

Hire purchase contracts (see note 8)

3,312

27,614

10,025

39,698

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

3,312

15,887

Between one and five years

3,312

27,614

6,624

43,501

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

6,624

43,501

The hire purchase contract is secured against the asset to which it relates.

10.

RESERVES

Retained

earnings

£

At 1 April 2024

8,598

Profit for the year

42,848

Dividends

(35,000

)

At 31 March 2025

16,446