Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 true 2024-07-01 false false Other service activities not elsewhere classified 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09083744 2024-07-01 2025-06-30 09083744 2023-07-01 2024-06-30 09083744 2025-06-30 09083744 2024-06-30 09083744 c:Director1 2024-07-01 2025-06-30 09083744 d:CurrentFinancialInstruments 2025-06-30 09083744 d:CurrentFinancialInstruments 2024-06-30 09083744 d:Non-currentFinancialInstruments 2025-06-30 09083744 d:Non-currentFinancialInstruments 2024-06-30 09083744 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 09083744 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09083744 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 09083744 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 09083744 d:UKTax 2024-07-01 2025-06-30 09083744 d:UKTax 2023-07-01 2024-06-30 09083744 d:ShareCapital 2025-06-30 09083744 d:ShareCapital 2024-06-30 09083744 d:RetainedEarningsAccumulatedLosses 2025-06-30 09083744 d:RetainedEarningsAccumulatedLosses 2024-06-30 09083744 c:FRS102 2024-07-01 2025-06-30 09083744 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09083744 c:FullAccounts 2024-07-01 2025-06-30 09083744 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09083744 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 09083744 SOMERSET AUTOS AND MOT CENTRE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
SOMERSET AUTOS AND MOT CENTRE LTD REGISTERED NUMBER: 09083744 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 78,000 |  | 54,000 |
Cash at bank and in hand | 6 | 7,112 |  | 5,207 |
|  | 85,112 |  | 59,207 |
Creditors: amounts falling due within one year | 7 | (115,193) |  | (82,792) |
Net current liabilities |  |  | (30,081) |  | (23,585)
Total assets less current liabilities |  |  | (30,081) |  | (23,585)
Creditors: amounts falling due after more than one year | 8 |  | - |  | (8,847)
Net liabilities |  |  | (30,081) |  | (32,432)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (30,181) |  | (32,532)
|  |  | (30,081) |  | (32,432)
Page 1
SOMERSET AUTOS AND MOT CENTRE LTD REGISTERED NUMBER: 09083744 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Abubaker Saddiq
Director
Date: 10 February 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SOMERSET AUTOS AND MOT CENTRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Somerset Autos and MOT Centre Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 09083744. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, B16 8SP. The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required. Page 3
SOMERSET AUTOS AND MOT CENTRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
SOMERSET AUTOS AND MOT CENTRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 5
SOMERSET AUTOS AND MOT CENTRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | - | 81
|  | - | 81
| Total current tax | - | 81
| Deferred tax |  |
| Total deferred tax | - | -
| Tax on profit | - | 81
| Factors affecting tax charge for the year
| The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 19% (2024 - 19%) as set out below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | 2,270 | 425
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2024 - 19%) | 431 | 81
| Effects of: |  |
| Utilisation of tax losses | (431) | -
| Total tax charge for the year | - | 81
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 6
SOMERSET AUTOS AND MOT CENTRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 78,000 | 54,000
|  | 78,000 | 54,000
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,112 | 5,207
|  | 7,112 | 5,207
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,167 | 10,320
| Corporation tax | - | 81
| Other taxation and social security | 330 | -
| Other creditors | 105,696 | 71,191
| Accruals and deferred income | - | 1,200
|  | 115,193 | 82,792
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 8,847
|  | - | 8,847
Page 7
SOMERSET AUTOS AND MOT CENTRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Related party transactions
| A Saddiq is also a director and shareholder of Green Lane First Investments Limited. During the year, the company transacted with Green Lane First Investments Limited for good and services for a net amount of £24,000. As at the balance sheet date, the company was owed £78,000 (2024: £54,000) from Green Lane First Investments Limited, which is shown in Debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
10. | Controlling party
During the year, the company was under the control of A Saddiq , the sole director and shareholder of the company.
Page 8