Company No: OC452997 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.03.2025
		£
Current assets
Debtors	3	483
Cash at bank and in hand		17,099
		17,582
Creditors: amounts falling due within one year	4	( 18,586)
Net current liabilities		(1,004)
Total assets less current liabilities		(1,004)
Net liabilities attributable to members		( 1,004)
Represented by
Members' other interests
Other reserves		(1,004)
		(1,004)
		(1,004)
Total members' interests
Members' other interests		(1,004)
		(1,004)

For the financial period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The MOT Centre Melksham LLP (registered number: OC452997) were approved and authorised for issue by the Board of Directors on 15 December 2025. They were signed on its behalf by:

B T Johnson Designated member

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

The MOT Centre Melksham LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is C/O Bishop Fleming Llp, 10 North Place, Cheltenham, GL50 4DW, United Kingdom. The principal place of business is 26 Lysander Road, Bowerhill Trading Estate, Bowerhill, Melksham, Wiltshire, SN12 6SP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The members have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The members note that the business has net current liabilities of £1,004. The Company is supported through loans from a connected company and the members have received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements. After making enquiries, the members believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The entity is preparing its accounts for a period of 8 months and 22 days, being from incorporation to the chosen accounting date.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 10.07.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including members	6

3. Debtors

	31.03.2025
	£
Trade debtors	483

4. Creditors: amounts falling due within one year

	31.03.2025
	£
Trade creditors	281
Accruals	900
Other taxation and social security	35
Other creditors	17,370
	18,586