REGISTERED NUMBER: 07048289 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Triple S MOT Centre Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P D Shah

REGISTERED OFFICE:

C/O Elliot Woolfe & Rose Limited

Devonshire House

582 Honeypot Lane

Stanmore

Middlesex

HA7 1JS

REGISTERED NUMBER:

07048289 (England and Wales)

ACCOUNTANTS:

Elliot, Woolfe & Rose Ltd

Devonshire House

582 Honeypot Lane

Stanmore

Middlesex

HA7 1JS

FIXED ASSETS

Tangible assets

4

4,361

6,379

CURRENT ASSETS

Stocks

21,989

24,410

Debtors

5

515,346

468,318

Cash at bank

23,132

56,740

560,467

549,468

CREDITORS

Amounts falling due within one year

6

(269,564

)

(239,110

)

NET CURRENT ASSETS

290,903

310,358

TOTAL ASSETS LESS CURRENT LIABILITIES

295,264

316,737

CREDITORS

Amounts falling due after more than one year

7

-

(6,227

)

NET ASSETS

295,264

310,510

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

295,164

310,410

SHAREHOLDERS' FUNDS

295,264

310,510

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

Mr P D Shah - Director

1.	STATUTORY INFORMATION

Triple S 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.

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.

Tangible fixed assets

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

Plant and machinery

-

20% straight line

Fixtures and fittings

-

20% straight line

Office equipment

-

20% straight line

Stocks

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

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either

financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual

interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

34,278

468

9,306

44,052

DEPRECIATION

At 1 November 2024

29,994

231

7,448

37,673

Charge for year

1,342

94

582

2,018

At 31 October 2025

31,336

325

8,030

39,691

NET BOOK VALUE

At 31 October 2025

2,942

143

1,276

4,361

At 31 October 2024

4,284

237

1,858

6,379

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

7,357

711

Amounts owed by group undertakings

460,288

421,972

Other debtors

47,701

45,635

515,346

468,318

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,217

10,000

Trade creditors

107,787

107,637

Taxation and social security

95,201

82,352

Other creditors

60,359

39,121

269,564

239,110

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,227

8.	RELATED PARTY DISCLOSURES

As at the year end date £460,288 (2024:£421,972) was due from BPS Autocare Limited, a parent company.This amount is included in debtors receivable within one year.

9.	ULTIMATE CONTROLLING PARTY

BPS Autocare Limited, a company incorporated in England and Wales, is the immediate parent undertaking by virtue of its ownership of 100% of the issued share capital in Triple S MOT Centre Limited.