| Horizon MOT Centre Ltd |
| Registered number: |
09168835 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
13,275 |
|
|
17,702 |
|
| Current assets |
| Debtors |
4 |
|
7,919 |
|
|
7,012 |
| Cash at bank and in hand |
|
|
69,762 |
|
|
92,183 |
|
|
|
77,681 |
|
|
99,195 |
|
| Creditors: amounts falling due within one year |
5 |
|
20,603 |
|
|
(17,175) |
|
| Net current assets |
|
|
|
98,284 |
|
|
82,020 |
|
| Total assets less current liabilities |
|
|
|
111,559 |
|
|
99,722 |
|
|
| Provisions for liabilities |
|
|
|
(445) |
|
|
(445) |
|
|
| Net assets |
|
|
|
111,114 |
|
|
99,277 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Dividend - Robert Jnr |
|
|
|
(10,000) |
|
|
(15,000) |
| Dividend - Shaun |
|
|
|
(5,000) |
|
|
(4,000) |
| Profit and loss account |
|
|
|
126,114 |
|
|
118,277 |
|
| Shareholders' funds |
|
|
|
111,114 |
|
|
99,277 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Robert Spinks |
| Director |
| Approved by the board on 16 December 2025 |
|
| Horizon MOT Centre Ltd |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 September 2024 |
51,164 |
|
22,227 |
|
73,391 |
|
At 31 August 2025 |
51,164 |
|
22,227 |
|
73,391 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2024 |
35,391 |
|
20,298 |
|
55,689 |
|
Charge for the year |
3,945 |
|
482 |
|
4,427 |
|
At 31 August 2025 |
39,336 |
|
20,780 |
|
60,116 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
11,828 |
|
1,447 |
|
13,275 |
|
At 31 August 2024 |
15,773 |
|
1,929 |
|
17,702 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
7,919 |
|
7,012 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Finance leases/HP |
81 |
|
81 |
|
Bank loans and overdrafts |
2,957 |
|
- |
|
Taxation and social security costs |
9,316 |
|
10,052 |
|
Other creditors |
(32,957) |
|
7,042 |
|
|
|
|
|
|
(20,603) |
|
17,175 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Horizon MOT Centre Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
Unit 1, Sutton Road |
|
Horizon Estate |
|
Catfield |
|
Great Yarmouth |
|
Norfolk NR29 5BG |