2023-12-01 2024-11-30 false No description of principal activity Capium Accounts Production 1.1 SC715158 2023-12-01 2024-11-30 SC715158 bus:AbridgedAccounts 2023-12-01 2024-11-30 SC715158 bus:FRS102 2023-12-01 2024-11-30 SC715158 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 SC715158 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC715158 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC715158 2023-12-01 2024-11-30 SC715158 2024-11-30 SC715158 bus:RegisteredOffice 2023-12-01 2024-11-30 SC715158 core:WithinOneYear 2024-11-30 SC715158 core:AfterOneYear 2024-11-30 SC715158 1 2023-12-01 2024-11-30 SC715158 bus:Director1 2023-12-01 2024-11-30 SC715158 bus:Director1 2024-11-30 SC715158 bus:Director1 2022-12-01 2023-11-30 SC715158 2022-12-01 SC715158 bus:LeadAgentIfApplicable 2023-12-01 2024-11-30 SC715158 2022-12-01 2023-11-30 SC715158 2023-11-30 SC715158 core:WithinOneYear 2023-11-30 SC715158 core:AfterOneYear 2023-11-30 SC715158 bus:EntityAccountantsOrAuditors 2022-12-01 2023-11-30 SC715158 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 SC715158 bus:OrdinaryShareClass1 2024-11-30 SC715158 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 SC715158 bus:OrdinaryShareClass1 2023-11-30 SC715158 core:PlantMachinery 2023-12-01 2024-11-30 SC715158 core:PlantMachinery 2024-11-30 SC715158 core:PlantMachinery 2023-11-30 SC715158 core:MotorCars 2023-12-01 2024-11-30 SC715158 core:MotorCars 2024-11-30 SC715158 core:MotorCars 2023-11-30 SC715158 core:FurnitureFittings 2023-12-01 2024-11-30 SC715158 core:FurnitureFittings 2024-11-30 SC715158 core:FurnitureFittings 2023-11-30 SC715158 core:ComputerEquipment 2023-12-01 2024-11-30 SC715158 core:ComputerEquipment 2024-11-30 SC715158 core:ComputerEquipment 2023-11-30 SC715158 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-11-30 SC715158 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 SC715158 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 SC715158 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 SC715158 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-11-30 SC715158 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 SC715158 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 SC715158 core:Non-currentFinancialInstruments 2024-11-30 SC715158 core:Non-currentFinancialInstruments 2023-11-30 SC715158 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC715158 core:RetainedEarningsAccumulatedLosses 2023-11-30 SC715158 dpl:Item1 2023-12-01 SC715158 dpl:Item1 2024-11-30 SC715158 dpl:Item1 2022-12-01 SC715158 dpl:Item1 2023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC715158
Scotland

 

 

 

MOT EXPRESS SCOTLAND LTD



Abridged Accounts
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024

MOT Express Scotland Ltd
Contents Page
For the year ended 30 November 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 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.
Sj Accountancy and Tax Ltd
30 November 2024



Sj Accountancy and Tax Ltd
2nd Floor, Clyde offices
48 West George Street
G2 1BP
30 November 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 47,331    63,109 
47,331    63,109 
Current assets      
Debtors 33,605    28,891 
Cash at bank and in hand 133,630    58,312 
167,235    87,203 
Creditors: amount falling due within one year (100,815)   (90,593)
Net current assets 66,420    (3,390)
 
Total assets less current liabilities 113,751    59,719 
Provisions for liabilities (864)   (663)
Net assets 112,887    59,056 
 

Capital and reserves 		     
Profit and loss account 112,887    59,056 
Shareholders' funds 112,887    59,056 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 November 2025 and were signed by:


-------------------------------
Alan Blakeway
Director
2
General Information
MOT Express Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC715158, registration address 25 Woodhall Road, Wishaw, North Lanarkshire, ML2 8PY.

The presentation currency is £ sterling.
1.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
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:
Computer Equipment 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2023 65,559    12,583    4,000    526    82,668 
Additions -    -    -    -    - 
Disposals -    -    -    -    - 
At 30 November 2024 65,559    12,583    4,000    526    82,668 
Depreciation
At 01 December 2023 18,240    -    1,188    131    19,559 
Charge for year 11,830    3,146    703    99    15,778 
On disposals -    -    -    -    - 
At 30 November 2024 30,070    3,146    1,891    230    35,337 
Net book values
Closing balance as at 30 November 2024 35,489    9,437    2,109    296    47,331 
Opening balance as at 01 December 2023 47,319    12,583    2,812    395    63,109 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
150 Class A shares of £1.00 each 150    150 
150    150 

3