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Registered number: 11638262
Horley MOT Centre Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Horley MOT Centre Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—7

Page 1
Horley MOT Centre Limited
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Report of the Accountant to the directors of Horley MOT Centre Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

ZA LTD
24/12/2025

Page 1
Page 2
Horley MOT Centre Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11638262

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 32,000 |  | 40,000
Tangible Assets | 5 |  | 12,770 |  | 9,316
|  |  | 44,770 |  | 49,316
CURRENT ASSETS
Stocks | 6 | 1,311 |  | 1,410 |
Debtors | 7 | 4,065 |  | 3,409 |
Cash at bank and in hand |  | 10,036 |  | 11,743 |
|  | 15,412 |  | 16,562 |
Creditors: Amounts Falling Due Within One Year | 8 | (51,199 ) |  | (66,216 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (35,787 ) |  | (49,654 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,983 |  | (338 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (44,796 ) |  | (29,375 )
NET LIABILITIES |  |  | (35,813 ) |  | (29,713 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (35,913 ) |  | (29,813 )
SHAREHOLDERS' FUNDS |  |  | (35,813) |  | (29,713)

Page 2
Page 3
Horley MOT Centre Limited
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Samer Abdul Majeed Director | Mr Mahammed Mahammed Ali Director
24/12/2025

The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Horley MOT Centre Limited
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2023 | 100 | (23,960 ) | (23,860)
Loss for the year and total comprehensive income | - | (5,853 ) | (5,853)
As at 31 March 2024 and 1 April 2024 | 100 | (29,813 ) | (29,713)
Loss for the year and total comprehensive income | - | (6,100 ) | (6,100)
As at 31 March 2025 | 100 | (35,913 ) | (35,813)

Page 4
Page 5
Horley MOT Centre Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Horley MOT Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11638262 . The registered office is Unit 9 Bridge Industrial Estate, Balcombe Road, Horley, Surrey, RH6 9HU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Plant & Machinery | 25% on reducing balance method

2.5. 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.
2.6. 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.
...CONTINUED
Page 5
Page 6
Horley MOT Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation - continued
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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 80,000
As at 31 March 2025 | 80,000
Amortisation
As at 1 April 2024 | 40,000
Provided during the period | 8,000
As at 31 March 2025 | 48,000
Net Book Value
As at 31 March 2025 | 32,000
As at 1 April 2024 | 40,000

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 21,759
Additions | 7,711
As at 31 March 2025 | 29,470
Depreciation
As at 1 April 2024 | 12,443
Provided during the period | 4,257
As at 31 March 2025 | 16,700
Net Book Value
As at 31 March 2025 | 12,770
As at 1 April 2024 | 9,316

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,311 |  | 1,410

Page 6
Page 7
Horley MOT Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,813 |  | 2,954
Prepayments and accrued income | 2,252 |  | 455
| 4,065 |  | 3,409

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 520 |  | 14,295
Corporation tax | - |  | 290
Other taxes and social security | 79 |  | -
Accruals and deferred income | 600 |  | 1,631
Directors' loan accounts | 50,000 |  | 50,000
| 51,199 |  | 66,216

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 24,796 |  | 29,375
Other creditors | 20,000 |  | -
| 44,796 |  | 29,375

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Dividends
Page 7