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Company Registration No. 14886705 (England and Wales)
KNIGHTS MOT SERVICES LTD Unaudited accounts for the year ended 31 May 2025
KNIGHTS MOT SERVICES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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KNIGHTS MOT SERVICES LTD Company Information for the year ended 31 May 2025
Director
Sam Daniel Knight
Company Number
14886705 (England and Wales)
Registered Office
34 SPETCHLEY CLOSE REDDITCH B97 5NB ENGLAND
Accountants
AC Counts & Services Ltd Office 42 Imex Business Centre, Oxleasow Road Redditch Worcestershire B98 0RE
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KNIGHTS MOT SERVICES LTD Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,015
724
Current assets
Debtors
5
1
1
Cash at bank and in hand
4,197
2,904
4,198
2,905
Creditors: amounts falling due within one year
6
(4,269)
(3,594)
Net current liabilities
(71)
(689)
Net assets
2,944
35
Capital and reserves
Called up share capital
1
1
Profit and loss account
2,943
34
Shareholders' funds
2,944
35
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 December 2025 and were signed on its behalf by
Sam Daniel Knight Director Company Registration No. 14886705
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KNIGHTS MOT SERVICES LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
KNIGHTS MOT SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 14886705. The registered office is 34 SPETCHLEY CLOSE, REDDITCH, B97 5NB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line Method
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line Method
Going concern
The financial statements have been prepared on a going concern basis. This assumes the continued support of the director. The director has indicated his support will continue for the foreseeable future.
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KNIGHTS MOT SERVICES LTD Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
550
-
379
929
Additions
934
2,300
-
3,234
At 31 May 2025
1,484
2,300
379
4,163
Depreciation
At 1 June 2024
110
-
95
205
Charge for the year
297
575
71
943
At 31 May 2025
407
575
166
1,148
Net book value
At 31 May 2025
1,077
1,725
213
3,015
At 31 May 2024
440
-
284
724
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
1
1
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
2,435
2,160
Loans from directors
400
-
Accruals
1,434
1,434
4,269
3,594
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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