TOTAL CAR CHECK LTD


Directors	Harry Edward Russell Jones
	Tom Robert Benjamin Leathes


Registered Address	12-13 Wells Mews
	London
	W1T 3HE


Registered Number	07043189 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		2,522		5,547
Tangible assets	4		4,127		5,164
			6,649		10,711
Current assets
Debtors	5	6,154,161		4,225,794
Cash at bank and on hand		562,864		1,070,114
		6,717,025		5,295,908
Creditors amounts falling due within one year	6	(951,804)		(540,626)
Net current assets (liabilities)			5,765,221		4,755,282
Total assets less current liabilities			5,771,870		4,765,993
Creditors amounts falling due after one year	7		-		(10,126)
Provisions for liabilities	8		(1,032)		(784)
Accruals and deferred income			(364,376)		(227,050)
Net assets			5,406,462		4,528,033
Capital and reserves
Called up share capital			100		100
Profit and loss account			5,406,362		4,527,933
Shareholders' funds			5,406,462		4,528,033

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 24 April 2025, and are signed on its behalf by:

Tom Robert Benjamin Leathes
Director
Registered Company No. 07043189

TOTAL CAR CHECK LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Development costs not treated as realised loss
	Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 5 years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

2.	Average number of employees
	All employees are now employed by Motorway Online LTD following the TUPE transfer of their contracts. Their related staff costs are recharged to the relevant entities on an annual basis.


		2024		2023
	Average number of employees during the year	4		4

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 24	15,123
	At 31 December 24	15,123
	Amortisation and impairment
	At 01 January 24	9,577
	Charge for year	3,024
	At 31 December 24	12,602
	Net book value
	At 31 December 24	2,522
	At 31 December 23	5,547

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	9,618
	Additions	308
	Disposals	(458)
	At 31 December 24	9,468
	Depreciation and impairment
	At 01 January 24	4,454
	Charge for year	1,298
	On disposals	(411)
	At 31 December 24	5,341
	Net book value
	At 31 December 24	4,127
	At 31 December 23	5,164

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	-	33,403
Amounts owed by group undertakings	6,033,199	4,183,199
Other debtors	104,466	-
Prepayments and accrued income	16,496	9,192
Total	6,154,161	4,225,794

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	20,664	29,926
Amounts owed to related parties	597,806	-
Taxation and social security	333,334	351,861
Other creditors	-	158,839
Total	951,804	540,626

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Other creditors	-	10,126
Total	-	10,126

8.	Provisions for liabilities

	2024	2023
	£	£
Net deferred tax liability (asset)	1,032	784
Total	1,032	784

9.	Parent-subsidiary relationships
	The members of the company have agreed to the exemption from audit under section 479A of the Companies Act 2006. The parent company, Motorway Online Ltd, has given a guarantee under section 479C of the Companies Act 2006 for all the outstanding liabilities to which the company is subject at the end of the financial year, being 31 December 2024. The parent company, Motorway Online Ltd registered number is: 10285711 and their registered office is: 12-13 Wells Mews, London, W1T 3HE. The companies results are included in the consolidated financial statements of Motorway Online Ltd. The consolidated financial statements of the parent company, which include the results of the company, have been filed with the Registrar of Companies in accordance with section 479A of the Companies Act 2006.

Parent-subsidiary relationships

The members of the company have agreed to the exemption from audit under section 479A of the Companies Act 2006. The parent company, Motorway Online Ltd, has given a guarantee under section 479C of the Companies Act 2006 for all the outstanding liabilities to which the company is subject at the end of the financial year, being 31 December 2024.

The parent company, Motorway Online Ltd registered number is: 10285711 and their registered office is: 12-13 Wells Mews, London, W1T 3HE.

The companies results are included in the consolidated financial statements of Motorway Online Ltd. The consolidated financial statements of the parent company, which include the results of the company, have been filed with the Registrar of Companies in accordance with section 479A of the Companies Act 2006.