Midlothian MOT Centre Limited Accounts






Midlothian MOT Centre Limited

	Company No. SC666859
		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 maintenance and repair of motor vehicles.




Directors

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

C.A. Bootland
P. Bootland-McLaren
P.I. Long







































































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

P. Bootland-McLaren
Director
18 May 2026

at	30 November 2025
Company No.		SC666859	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	21,100	21,384


				21,100	21,384
Current assets

	Debtors		5	23,027	11,177

	Cash at bank and in hand			5,031	5,154
				28,058	16,331
Creditors: Amount falling due within one year			6	(105,584)	(100,574)
Net current liabilities				(77,526)	(84,243)
Total assets less current liabilities				(56,426)	(62,859)




Net liabilities				(56,426)	(62,859)

Capital and reserves
	Called up share capital			3	3



	Profit and loss account		8	(56,429)	(62,862)

Total equity				(56,426)	(62,859)



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 18 May 2026 and signed on its behalf by:
P. Bootland-McLaren
Director
18 May 2026

for the year ended 30 November 2025

General information

Midlothian MOT Centre Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC666859

Its registered office is:

Unit 7/1 Edgefield Road

Loanhead

Midlothian

Scotland

EH20 9TB

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

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

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

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.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	4	4

4	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 December 2024	39,536	-	39,536
		Additions	5,515	250	5,765



		At 30 November 2025	45,051	250	45,301
		Depreciation
		At 1 December 2024	18,152	-	18,152
		Charge for the year	6,048	1	6,049



		At 30 November 2025	24,200	1	24,201
		Net book values
		At 30 November 2025	20,851	249	21,100
		At 30 November 2024	21,384	-	21,384

5	Debtors
			2025	2024
			£	£
		Trade debtors	23,027	11,177







			23,027	11,177

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

		Bank loans and overdrafts	5,820	3,762
		Other loans	10,509	4,768

		Trade creditors	31,295	33,563

		Taxes and social security	8,272	8,344
		Loans from directors	45,705	45,705
		Other creditors	2,381	2,391
		Accruals and deferred income	1,602	2,041
			105,584	100,574

Share Capital

3 shares at £1.00 each

Reserves

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