Company Registration No. 09288455 (England and Wales)
MOTAPARTS DOWNEND LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
MOTAPARTS DOWNEND LTD
COMPANY INFORMATION
Director
Mr I A Buchan
Secretary
Mr J Buchan
Company number
09288455
Registered office
16 Badminton Road
Downend
Bristol
BS16 6BQ
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
MOTAPARTS DOWNEND LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
MOTAPARTS DOWNEND LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
17,438
15,268
Current assets
Stocks
54,302
56,700
Debtors
5
317
1,428
Cash at bank and in hand
131,540
133,632
186,159
191,760
Creditors: amounts falling due within one year
6
(44,709)
(46,096)
Net current assets
141,450
145,664
Total assets less current liabilities
158,888
160,932
Provisions for liabilities
(3,313)
(2,901)
Net assets
155,575
158,031
Capital and reserves
Called up share capital
7
10,000
10,000
Profit and loss reserves
145,575
148,031
Total equity
155,575
158,031

The director of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and signed by the director and authorised for issue on 20 April 2026
Mr I A Buchan
Director
Company Registration No. 09288455
MOTAPARTS DOWNEND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Motaparts Downend Ltd is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. 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.

1.2
Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cos t, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance
Motor vehicles
20% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

MOTAPARTS DOWNEND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 7 (2025 - 9).

MOTAPARTS DOWNEND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025 and 31 January 2026
10,000
Amortisation and impairment
At 1 February 2025 and 31 January 2026
10,000
Carrying amount
At 31 January 2026
-
0
At 31 January 2025
-
0
4
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 February 2025
39,046
-
0
39,046
Additions
-
0
5,000
5,000
At 31 January 2026
39,046
5,000
44,046
Depreciation and impairment
At 1 February 2025
23,778
-
0
23,778
Depreciation charged in the year
2,290
540
2,830
At 31 January 2026
26,068
540
26,608
Carrying amount
At 31 January 2026
12,978
4,460
17,438
At 31 January 2025
15,268
-
0
15,268
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
317
-
0
Other debtors
-
0
1,428
317
1,428
MOTAPARTS DOWNEND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
15,039
17,748
Corporation tax
12,797
14,617
Other taxation and social security
14,182
12,531
Other creditors
1,491
-
0
Accruals and deferred income
1,200
1,200
44,709
46,096
7
Called up share capital
2026
2025
£
£
Ordinary share capital
Issued and fully paid
10,000 Ordinary of £1 each
10,000
10,000
8
Directors' transactions
Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Mr I A Buchan - Advance
-
1,428
(1,428)
-
1,428
(1,428)
-
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