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Company Registration No. SC433680 (Scotland)
EK MOT Ltd Unaudited accounts for the year ended 31 October 2025
EK MOT Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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EK MOT Ltd Company Information for the year ended 31 October 2025
Directors
Mr Gil Farid Mr Paul Wallace
Company Number
SC433680 (Scotland)
Registered Office
40 Glenburn Road College Milton East Kilbride G74 5BA Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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EK MOT Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
110,000 
110,000 
Tangible assets
5
61,438 
66,620 
171,438 
176,620 
Current assets
Inventories
39,067 
35,515 
Debtors
6
11,887 
58,375 
Cash at bank and in hand
18,620 
34,588 
69,574 
128,478 
Creditors: amounts falling due within one year
7
(56,568)
(131,931)
Net current assets/(liabilities)
13,006 
(3,453)
Total assets less current liabilities
184,444 
173,167 
Creditors: amounts falling due after more than one year
8
(127,893)
(120,453)
Net assets
56,551 
52,714 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
56,549 
52,712 
Shareholders' funds
56,551 
52,714 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by
Mr Gil Farid Director Company Registration No. SC433680
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EK MOT Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
EK MOT Ltd is a private company, limited by shares, registered in Scotland, registration number SC433680. The registered office is 40 Glenburn Road, College Milton, East Kilbride, G74 5BA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No Depreciation
Plant & machinery
Reducing Balance at 20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
110,000 
At 31 October 2025
110,000 
Amortisation
At 1 November 2024
- 
At 31 October 2025
- 
Net book value
At 31 October 2025
110,000 
At 31 October 2024
110,000 
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EK MOT Ltd Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
40,711 
128,096 
168,807 
At 31 October 2025
40,711 
128,096 
168,807 
Depreciation
At 1 November 2024
- 
102,187 
102,187 
Charge for the year
- 
5,182 
5,182 
At 31 October 2025
- 
107,369 
107,369 
Net book value
At 31 October 2025
40,711 
20,727 
61,438 
At 31 October 2024
40,711 
25,909 
66,620 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,842 
Trade debtors
11,887 
56,533 
11,887 
58,375 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,351 
- 
Trade creditors
43,387 
126,956 
Taxes and social security
4,830 
4,975 
56,568 
131,931 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
127,893 
120,453 
9
Average number of employees
During the year the average number of employees was 9 (2024: 7).
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