Motor & Craft Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12987634

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,961		1,002

			2,961		1,002
CURRENT ASSETS
Debtors	5	1,841		1,412
Cash at bank and in hand		2,161		6,363

		4,002		7,775
Creditors: Amounts Falling Due Within One Year	6	(3,734 )		(4,989 )

NET CURRENT ASSETS (LIABILITIES)			268		2,786

TOTAL ASSETS LESS CURRENT LIABILITIES			3,229		3,788

PROVISIONS FOR LIABILITIES
Deferred Taxation			(562 )		(190 )

NET ASSETS			2,667		3,598

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			2,567		3,498

SHAREHOLDERS' FUNDS			2,667		3,598

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Motor & Craft Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Tristan Edwards

Director

21/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Motor & Craft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12987634 . The registered office is 3rd Floor, 25 - 29 Queen Street, Maidenhead, Berkshire, SL6 1NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

over 3, 5 and 10 years

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	3,633
Additions	2,769

As at 31 October 2025	6,402

...CONTINUED

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Motor & Craft Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	2,631
Provided during the period	810

As at 31 October 2025	3,441

Net Book Value
As at 31 October 2025	2,961

As at 1 November 2024	1,002

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,841	1,412

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	3,734	2,988
Taxation and social security	-	2,001

	3,734	4,989

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Ms Judy Edwards	122	-	122	-	-
Mr Tristan Edwards	122	-	122	-	-

The above loan is unsecured, interest free and repayable on demand.

9. Controlling Party

The company has no ultimate controlling party.

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