MOTORSCREEN LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4116263

MOTORSCREEN LIMITED

Filleted Unaudited Financial Statements

31 March 2026

MOTORSCREEN LIMITED

Financial Statements

Year ended 31st March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

MOTORSCREEN LIMITED

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Intangible assets	5	–	9,167
Tangible assets	6	185,211	156,356
		---------	---------
		185,211	165,523

Current assets

Stocks		9,850	10,275
Debtors	7	406,593	388,015
Cash at bank and in hand		173,679	92,217
		---------	---------
		590,122	490,507

Creditors: amounts falling due within one year	8	419,659		395,074
		---------		---------
Net current assets			170,463		95,433
			---------		---------
Total assets less current liabilities			355,674		260,956

Creditors: amounts falling due after more than one year	9		22,173		20,805

Provisions

Taxation including deferred tax	44,791	37,409
	---------	---------
Net assets	288,710	202,742
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	288,610	202,642
	---------	---------
Shareholders funds	288,710	202,742
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MOTORSCREEN LIMITED

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:

MR C G BISHOP	MR D E VAUGHAN
Director	Director

Company registration number: 4116263

MOTORSCREEN LIMITED

Notes to the Financial Statements

Year ended 31st March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Alex House, 260/268 Chapel Street, Salford, M3 5JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over two years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	10% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	20% reducing balance
Equipment	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 26 (2025: 26 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1st April 2025 and 31st March 2026	20,000
	--------
Amortisation
At 1st April 2025	10,833
Charge for the year	9,167
	--------
At 31st March 2026	20,000
	--------
Carrying amount
At 31st March 2026	–
	--------
At 31st March 2025	9,167
	--------

6. Tangible assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1st April 2025	32,638	30,698	424,598	–	487,934
Additions	–	–	51,485	14,265	65,750
	--------	--------	---------	--------	---------
At 31st March 2026	32,638	30,698	476,083	14,265	553,684
	--------	--------	---------	--------	---------
Depreciation
At 1st April 2025	25,918	25,605	280,055	–	331,578
Charge for the year	672	764	34,508	951	36,895
	--------	--------	---------	--------	---------
At 31st March 2026	26,590	26,369	314,563	951	368,473
	--------	--------	---------	--------	---------
Carrying amount
At 31st March 2026	6,048	4,329	161,520	13,314	185,211
	--------	--------	---------	--------	---------
At 31st March 2025	6,720	5,093	144,543	–	156,356
	--------	--------	---------	--------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31st March 2026	59,206
	--------
At 31st March 2025	58,122
	--------

7. Debtors

	2026	2025
	£	£
Trade debtors	382,327	363,980
Other debtors	24,266	24,035
	---------	---------
	406,593	388,015
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	49,621	51,595
Trade creditors	226,127	209,635
Social security and other taxes	112,171	103,677
Other creditors	31,740	30,167
	---------	---------
	419,659	395,074
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	2,277
Other creditors	22,173	18,528
	--------	--------
	22,173	20,805
	--------	--------

10. Directors' advances, credits and guarantees

Included within other debtors above is a balance of £16,031 (2025: £16,300) owed by a director. Included within other creditors above is an amount of £12,016 (2025: £9,934) owed to a director. No interest has been charged and the amount is repayable on demand.