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REGISTERED NUMBER: 07405915 (England and Wales)

JF MOT Centre Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

| JF MOT Centre Limited (Registered number: 07405915) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JF MOT Centre Limited |

Company Information

for the year ended 31 December 2025

| DIRECTOR: | R Taylor

| SECRETARY: | J Taylor

| REGISTERED OFFICE: | Pine Croft The Firs

| Egford Lane

| Frome

| BA11 3HS

| REGISTERED NUMBER: | 07405915 (England and Wales)

| ACCOUNTANTS: | Webb & Co Ltd

| Accountants and Business Advisers

| One New Street

| Wells

| Somerset

| BA5 2LA

| JF MOT Centre Limited (Registered number: 07405915) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 335,967 |  | 323,892 |  |

335,967 |  | 323,892 |  |

CURRENT ASSETS

Stocks | 16,238 |  | 17,045 |  |

Debtors | 6 | 11,132 |  | 32,151 |  |

Cash at bank and in hand | 173,412 |  | 43,284 |  |

200,782 |  | 92,480 |  |

CREDITORS

Amounts falling due within one year | 7 | 200,473 |  | 69,947 |  |

NET CURRENT ASSETS | 309 |  | 22,533 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 336,276 |  | 346,425 |  |

PROVISIONS FOR LIABILITIES | 5,807 |  | 4,457 |  |

NET ASSETS | 330,469 |  | 341,968 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 10 |  | 10 |  |

Retained earnings | 330,459 |  | 341,958 |  |

SHAREHOLDERS' FUNDS | 330,469 |  | 341,968 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| JF MOT Centre Limited (Registered number: 07405915) |

Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

R Taylor - Director

| JF MOT Centre Limited (Registered number: 07405915) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| JF MOT Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Sale of goods

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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. This is usually on point of sale.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from services rendered is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to percentage of jobs completed.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of four years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | Land 0%, Buildings over 50 years

| Improvements to property | - | 2% on cost. Land is not depreciated

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| JF MOT Centre Limited (Registered number: 07405915) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 10,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| JF MOT Centre Limited (Registered number: 07405915) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 307,867 |  | 2,300 |  | 9,158 |  |

| Additions | - |  | 11,000 |  | 17,045 |  |

| Disposals | - |  | - |  | - |  |

| At 31 December 2025 | 307,867 |  | 13,300 |  | 26,203 |  |

| DEPRECIATION

| At 1 January 2025 | 4,057 |  | 46 |  | 8,557 |  |

| Charge for year | 4,058 |  | 266 |  | 4,411 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 December 2025 | 8,115 |  | 312 |  | 12,968 |  |

| NET BOOK VALUE

| At 31 December 2025 | 299,752 |  | 12,988 |  | 13,235 |  |

| At 31 December 2024 | 303,810 |  | 2,254 |  | 601 |  |

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 14,660 |  | 99,715 |  | 433,700 |  |

| Additions | - |  | - |  | 28,045 |  |

| Disposals | - |  | (58,715 | ) | (58,715 | ) |

| At 31 December 2025 | 14,660 |  | 41,000 |  | 403,030 |  |

| DEPRECIATION

| At 1 January 2025 | 13,560 |  | 83,588 |  | 109,808 |  |

| Charge for year | 275 |  | 3,056 |  | 12,066 |  |

| Eliminated on disposal | - |  | (54,811 | ) | (54,811 | ) |

| At 31 December 2025 | 13,835 |  | 31,833 |  | 67,063 |  |

| NET BOOK VALUE

| At 31 December 2025 | 825 |  | 9,167 |  | 335,967 |  |

| At 31 December 2024 | 1,100 |  | 16,127 |  | 323,892 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 11,132 |  | 4,846 |  |

| Other debtors | - |  | 27,305 |  |

11,132 |  | 32,151 |  |

| JF MOT Centre Limited (Registered number: 07405915) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 22,934 |  | 14,959 |  |

| Taxation and social security | 15,855 |  | 52,195 |  |

| Other creditors | 161,684 |  | 2,793 |  |

200,473 |  | 69,947 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10 | Ordinary | £1 | 10 |  | 10 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| R Taylor

| Balance outstanding at start of year | 26,266 |  | 100,611 |  |

| Amounts advanced | - |  | 26,266 |  |

| Amounts repaid | (26,266 | ) | (100,611 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 26,266 |  |