Registration number: 05139240

MOT Super Centre Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

MOT Super Centre Limited

(Registration number: 05139240)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,223,393	1,230,594
Current assets
Stocks		2,000	2,000
Debtors	5	99,934	55,503
Cash at bank and in hand		50,140	3,498
		152,074	61,001
Creditors: Amounts falling due within one year	6	(320,629)	(492,381)
Net current liabilities		(168,555)	(431,380)
Total assets less current liabilities		1,054,838	799,214
Creditors: Amounts falling due after more than one year	6	(967,687)	(96,343)
Net assets		87,151	702,871
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		77,151	692,871
Shareholders' funds		87,151	702,871

MOT Super Centre Limited

(Registration number: 05139240)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... D K Tye Director

MOT Super Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for providing vehicle MOT and repairs. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

MOT Super Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Asset class	Depreciation method and rate
Plant and machinery	10% straight line basis
Fixtures and fittings	10% straight line basis
Office equipment	25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 17).

MOT Super Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 September 2024	1,149,118	98,747	209,248	14,311
Additions	-	-	4,408	1,063
Disposals	-	-	-	-
At 31 August 2025	1,149,118	98,747	213,656	15,374
Depreciation
At 1 September 2024	-	56,754	177,840	11,736
Charge for the year	-	5,692	4,246	400
Eliminated on disposal	-	-	-	-
At 31 August 2025	-	62,446	182,086	12,136
Carrying amount
At 31 August 2025	1,149,118	36,301	31,570	3,238
At 31 August 2024	1,149,118	41,993	31,408	2,575

	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	5,500	1,476,924
Additions	3,333	8,804
Disposals	(5,500)	(5,500)
At 31 August 2025	3,333	1,480,228
Depreciation
At 1 September 2024	-	246,330
Charge for the year	625	10,963
Eliminated on disposal	(458)	(458)
At 31 August 2025	167	256,835
Carrying amount
At 31 August 2025	3,166	1,223,393
At 31 August 2024	5,500	1,230,594

MOT Super Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Included within the net book value of land and buildings above is £1,149,118 (2024 - £1,149,118) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	98,372	55,503
Prepayments	1,562	-
	99,934	55,503

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	29,470	66,628
Trade creditors		198,279	61,686
Taxation and social security		46,316	38,055
Other creditors		46,564	326,012
		320,629	492,381