Horley MOT Centre Limited

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

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

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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)

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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.

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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)

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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

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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

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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

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