Inta Motorcycle Services Ltd - Filleted accounts

Registered number

03201002

Inta Motorcycle Services Ltd

Filleted Accounts

31 October 2025

Inta Motorcycle Services Ltd
Registered number:		03201002
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		29,902			18,513
			29,902			18,513

Current assets
Stocks		251,009			301,097
Cash at bank and in hand		9,953			1,158
		260,962			302,255

Creditors: amounts falling due within one year	4	(57,582)			(186,638)

Net current assets			203,380			115,617

Total assets less current liabilities			233,282			134,130

Creditors: amounts falling due after more than one year	5		(221,277)			(123,484)


Net assets			12,005			10,646

Capital and reserves
Called up share capital			2			2
Profit and loss account			12,003			10,644

Shareholder's funds			12,005			10,646

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 profit and loss account has not been delivered to the Registrar of Companies.




Austin Holmes
Director
Approved by the board on 28 July 2026

Inta Motorcycle Services Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					7		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	-		55,115		73,359		128,474
	Additions	-		2,361		18,995		21,356
	At 31 October 2025	-		57,476		92,354		149,830

	Depreciation
	At 1 November 2024	-		46,083		63,878		109,961
	Charge for the year	-		2,848		7,119		9,967
	At 31 October 2025	-		48,931		70,997		119,928

	Net book value
	At 31 October 2025	-		8,545		21,357		29,902
	At 31 October 2024	-		9,032		9,481		18,513


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

	Bank loans and overdrafts					25,807		25,662
	Trade creditors					31,987		139,561
	Taxation and social security costs					(4,584)		19,690
	Other creditors					4,372		1,725
						57,582		186,638


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

	Other creditors					221,277		123,484
						221,277		123,484


7	Other information

	Inta Motorcycle Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	99 Upper Stone Street
	Maidstone
	Kent
	ME15 6HE