Registration number: 07989034

Thatcham MOT & Service Centre Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Thatcham MOT & Service Centre Limited

(Registration number: 07989034)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	9,847	10,380
Current assets
Stocks	5	7,500	7,500
Debtors	6	245,973	210,458
Cash at bank and in hand		93,022	92,710
		346,495	310,668
Creditors: Amounts falling due within one year	7	(51,338)	(53,665)
Net current assets		295,157	257,003
Total assets less current liabilities		305,004	267,383
Provisions for liabilities		(2,462)	(2,350)
Net assets		302,542	265,033
Capital and reserves
Called up share capital		1	1
Retained earnings		302,541	265,032
Shareholders' funds		302,542	265,033

Thatcham MOT & Service Centre Limited

(Registration number: 07989034)
Balance Sheet as at 31 October 2025

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

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 May 2026
 

......................................... Mr Paul Martin Legassick Director

Thatcham MOT & Service Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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.

Revenue recognition

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

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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:

Thatcham MOT & Service Centre Limited

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

Asset class	Depreciation method and rate
Motor vehiclees	25% per annum of net book value
Plant and machinery	25% per annum of net book value
Office equipment	25% per annum of net book value

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

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

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 the director) during the year, was 6 (2024 - 6).

Thatcham MOT & Service Centre Limited

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

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	25,911	1,065	4,726	31,702
Additions	2,200	-	-	2,200
At 31 October 2025	28,111	1,065	4,726	33,902
Depreciation
At 1 November 2024	16,884	809	3,629	21,322
Charge for the year	2,394	64	275	2,733
At 31 October 2025	19,278	873	3,904	24,055
Carrying amount
At 31 October 2025	8,833	192	822	9,847
At 31 October 2024	9,027	256	1,097	10,380

5

Stocks

	2025 £	2024 £
Other inventories	7,500	7,500

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		1,431	3,910
Amounts owed by group undertakings	8	239,810	204,187
Prepayments		328	-
Other debtors		4,404	2,361
		245,973	210,458

Thatcham MOT & Service Centre Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	20,445	30,101
Taxation and social security	23,630	16,841
Other creditors	7,263	6,723
	51,338	53,665