Basildon Motoring Centre Limited

Registered number

01027571

Report and Accounts

31 December 2025

Basildon Motoring Centre Limited
Registered number:		01027571
Balance Sheet
as at 31 December 2025

£				£
Fixed assets
Tangible assets	2		148,559			144,132

Current assets
Stocks		5,283			2,500
Debtors	3	-			106,389
Cash at bank and in hand		113,233			93,101
		118,516			201,990

Creditors: amounts falling due within one year	4	(42,526)			(145,608)

Net current assets			75,990			56,382

Net assets			224,549			200,514

Capital and reserves
Called up share capital			100			100
Profit and loss account			224,449			200,414

Shareholders' funds			224,549			200,514

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.




R V Longman
Director
Approved by the board on 10 April 2026

Basildon Motoring Centre Limited
Notes to the Accounts
for the year ended 31 December 2025



	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going Concern
	After reviewing the company’s expectations and future trading conditions, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor Vehicles	over 5 years


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Grants
	Grants are recognised in the profit or loss, receivable in line with expenditure with which they relate.


1	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		5


2	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	132,291		113,931		246,222
	Additions	-		9,850		9,850
	At 31 December 2025	132,291		123,781		256,072

	Depreciation
	At 1 January 2025	-		102,090		102,090
	Charge for the year	-		5,423		5,423
	At 31 December 2025	-		107,513		107,513

	Net book value
	At 31 December 2025	132,291		16,268		148,559
	At 31 December 2024	132,291		11,841		144,132


3	Debtors			2025		2024
£					£

	Trade debtors			-		106,389


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			3,226		3,602
	Other taxes and social security costs			6,786		10,055
	Other creditors			32,514		131,951
				42,526		145,608


5	Other information

	Basildon Motoring Centre Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Carlton Road
	Romford
	Essex
	RM2 5AA