Mototech Automotive Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 06849417

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,494		10,240

			53,494		10,240
CURRENT ASSETS
Stocks	5	7,500		7,500
Debtors	6	32,566		31,458
Cash at bank and in hand		36,301		42,620

		76,367		81,578
Creditors: Amounts Falling Due Within One Year	7	(38,581 )		(38,900 )

NET CURRENT ASSETS (LIABILITIES)			37,786		42,678

TOTAL ASSETS LESS CURRENT LIABILITIES			91,280		52,918

Creditors: Amounts Falling Due After More Than One Year	8		(25,092 )		(4,892 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,231 )		(1,767 )

NET ASSETS			58,957		46,259

CAPITAL AND RESERVES
Called up share capital	11		1,000		1,000
Profit and Loss Account			57,957		45,259

SHAREHOLDERS' FUNDS			58,957		46,259

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Mototech Automotive Services Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Pinnock

Director

05/12/2025

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Mototech Automotive Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06849417 . The registered office is Unit D, Brailes Road Industrial Estate, Shipston On Stour, Warwickshire, CV36 5BE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight Line
Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	15% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Mototech Automotive Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. 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 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 reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: )

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	-	18,233	1,000	1,182
Additions	16,800	-	31,120	290

As at 31 March 2025	16,800	18,233	32,120	1,472

Depreciation
As at 1 April 2024	-	13,998	146	232
Provided during the period	1,365	635	2,158	168

As at 31 March 2025	1,365	14,633	2,304	400

...CONTINUED

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Mototech Automotive Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	15,435	3,600	29,816	1,072

As at 1 April 2024	-	4,235	854	950


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	6,821	27,236
Additions	-	48,210

As at 31 March 2025	6,821	75,446

Depreciation
As at 1 April 2024	2,620	16,996
Provided during the period	630	4,956

As at 31 March 2025	3,250	21,952

Net Book Value
As at 31 March 2025	3,571	53,494

As at 1 April 2024	4,201	10,240

5. Stocks

	2025	2024
	£	£
Stock	7,500	7,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,625	30,571
Other debtors	941	887

	32,566	31,458

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Mototech Automotive Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,166	-
Trade creditors	4,370	9,735
Bank loans and overdrafts	4,185	4,082
Other creditors	13,472	13,131
Taxation and social security	11,388	11,952

	38,581	38,900

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,382	-
Bank loans	710	4,892

	25,092	4,892

9. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	4,185	4,082

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	710	4,892

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,166	-
Later than one year and not later than five years	24,382	-

	29,548	-

	29,548	-

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Mototech Automotive Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

12. LEASING AGREEMENTS

	2025	2024
	£	£
Within one year	15,000	15,000
Between one and five years	11,250	26,250
	26,250	41,250

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