The Motor Schools Association of Great Britain Ltd

Registered number

00615026

Filleted Accounts

30 November 2025

The Motor Schools Association of Great Britain Ltd
Registered number:		00615026
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		394			2,192

Current assets
Debtors	4	12,104			10,799
Cash at bank and in hand		95,014			96,414
		107,118			107,213

Creditors: amounts falling due within one year	5	(27,027)			(22,329)

Net current assets			80,091			84,884

Net assets			80,485			87,076

Capital and reserves
Income and Expenditure Account			80,485			87,076

Members' funds			80,485			87,076

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The income and expenditure account has not been delivered to the Registrar of Companies.




P Harvey
Director
Approved by the board on 31 January 2026

The Motor Schools Association of Great Britain Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

	Going concern
	The Directors have considered the impact of the Coronavirus and measures taken in the UK. The company has some cash reserves and is managing expenditure carefully. Having made enquiries, the Directors have concluded that there is a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of signing of these financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

	Income and expenditure
	Income and expenses are included in the financial statements as they become receivable or due. Expenses include VAT where applicable as the company cannot reclaim it.

	Tangible fixed assets
	Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

	Fixtures and equipment	3 years Straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Equipment
£
	Cost
	At 1 December 2024				7,204
	At 30 November 2025				7,204

	Depreciation
	At 1 December 2024				5,012
	Charge for the year				1,798
	At 30 November 2025				6,810

	Net book value
	At 30 November 2025				394
	At 30 November 2024				2,192


4	Debtors		2025		2024
£				£

	Trade debtors		579		699
	Other debtors		11,525		10,100
			12,104		10,799


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

	Trade creditors		18,432		16,651
	Taxation and social security costs		140		133
	Other creditors		8,455		5,545
			27,027		22,329


6	Company information

	The Motor Schools Association of Great Britain Ltd is a private company limited by guarantee and incorporated in England. Its registered office is: Peershaws Bures Road, White Colne, Colchester, England, CO6 2QB.