REGISTERED NUMBER: 09508452 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Orchard MOT Centre Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A P Doughty

REGISTERED OFFICE:

Unit A3

Orchard Trading Estate

Toddington

Cheltenham

Gloucestershire

GL54 5EB

REGISTERED NUMBER:

09508452 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,436

31,461

6,436

31,461

CURRENT ASSETS

Stocks

500

500

Debtors

6

5,559

6,396

Cash at bank and in hand

51,183

20,382

57,242

27,278

CREDITORS

Amounts falling due within one year

7

45,092

35,296

NET CURRENT ASSETS/(LIABILITIES)

12,150

(8,018

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,586

23,443

CREDITORS

Amounts falling due after more than one year

8

426

159

NET ASSETS

18,160

23,284

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,060

23,184

SHAREHOLDERS' FUNDS

18,160

23,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

Mr A P Doughty - Director

1.	STATUTORY INFORMATION

Orchard MOT Centre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2025

and 31 July 2026

10,000

AMORTISATION

At 1 August 2025

and 31 July 2026

10,000

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

82,173

Additions

4,995

Disposals

(67,551

)

At 31 July 2026

19,617

DEPRECIATION

At 1 August 2025

50,712

Charge for year

3,164

Eliminated on disposal

(40,695

)

At 31 July 2026

13,181

NET BOOK VALUE

At 31 July 2026

6,436

At 31 July 2025

31,461

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

5,559

6,396

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

-

8,334

Hire purchase contracts

4,995

-

Trade creditors

7,482

10,316

Taxation and social security

30,751

11,612

Other creditors

1,864

5,034

45,092

35,296

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Other creditors

426

159

9.	ULTIMATE CONTROLLING PARTY

The ultimate control resides with Mr A P Doughty, director of the company.