Sutton Service & MOT Centre Ltd Accounts






Sutton Service & MOT Centre Ltd

	Company No. 08314036
		Information for Filing with The Registrar
		30 November 2025

The Directors present their report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was Mechanic.




Directors

The Directors who served at any time during the year were as follows:

W.G. Haywood
V.M. Knight








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

W.G. Haywood
Director
30 November 2025

at	30 November 2025
Company No.		08314036	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	1	1
	Tangible assets		6	102,933	120,378


				102,934	120,379
Current assets
	Stocks		7	5,000	6,000
	Debtors		8	367,232	217,232

	Cash at bank and in hand			150,294	167,075
				522,526	390,307
Creditors: Amount falling due within one year			9	(96,006)	(84,551)
Net current assets				426,520	305,756
Total assets less current liabilities				529,454	426,135
Creditors: Amounts falling due after more than one year			10	-	(9,820)
Provisions for liabilities
	Deferred taxation		11	(15,342)	(18,656)

Net assets				514,112	397,659

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		13	514,110	397,657

Total equity				514,112	397,659



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 November 2025 and signed on its behalf by:
W.G. Haywood
Director
30 November 2025

for the year ended 30 November 2025

General information

Sutton Service & MOT Centre Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08314036

Its registered office is:

204 Huthwaite Road

Sutton in Ashfield

Notts

NG17 2HF

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

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

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

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	5	5

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	64,481	42,765

		Total corporation tax	64,481	42,765

		Origination and reversal of timing differences	(3,314)	(2,643)

		Total deferred tax	(3,314)	(2,643)

		Tax on profit on ordinary activities	61,167	40,122

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		61167	£	£
		Profit on ordinary activities before tax	240,480	160,498



		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	-	-
		Expenses not deductible for tax purposes	61,167	40,122




		Tax on profit on ordinary activities	61,167	40,122

5	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 December 2024	1	1


		At 30 November 2025	1	1
		Amortisation and impairment





		Net book values
		At 30 November 2025	1	1
		At 30 November 2024	1	1

6	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 December 2024	22,189	134,014	132,354	13,614	302,171
		Additions	-	27,031	11,250	299	38,580


		Disposals	-	-	(51,000)	-	(51,000)
		At 30 November 2025	22,189	161,045	92,604	13,913	289,751
		Depreciation
		At 1 December 2024	-	115,087	58,620	8,086	181,793
		Charge for the year	-	11,489	14,074	1,775	27,338


		Disposals	-	-	(22,313)	-	(22,313)
		At 30 November 2025	-	126,576	50,381	9,861	186,818
		Net book values
		At 30 November 2025	22,189	34,469	42,223	4,052	102,933
		At 30 November 2024	22,189	18,927	73,734	5,528	120,378

7	Stocks
			2025	2024
			£	£


		Finished goods	5,000	6,000
			5,000	6,000

8	Debtors
			2025	2024
			£	£






		Other debtors	367,232	217,232

			367,232	217,232

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


		Other loans	5,059	5,234

		Trade creditors	5,910	7,169

		Taxes and social security	78,535	69,057
		Loans from directors	4,875	2,766
		Other creditors	1,629	326
		Accruals and deferred income	(2)	(1)
			96,006	84,551

10	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	-	9,820





			-	9,820

11	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 December 2024	18,656	18,656
		Charge to the profit and loss account for the period	(3,314)	(3,314)

		At 30 November 2025	15,342	15,342

Share Capital

2 ORDINARY SHARES

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

14	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	62,860	70,000

			62,860	70,000

		Dividends by type:

		Equity dividends	62,860	70,000
			62,860	70,000

Related party disclosures

Key management personnel compensation

Transactions with related parties

The company is controlled jointly by its two shareholders, who each hold 50% of the issued share capital. During the year the company advanced a loan of £150,000 to SSC Notts Holdings Limited, which is under common control of the shareholders. The loan is unsecured, interest free and repayable on demand. At the balance sheet date £150,000 remained outstanding. No repayments were made during the year. During the year the company advanced a loan of £217,232 to SSC Properties Limited, which is under common control of the shareholders. The loan is unsecured, interest free and repayable on demand. At the balance sheet date £217,232 remained outstanding. No repayments were made during the year.