MONMOUTH MOT CENTRE LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07446833

MONMOUTH MOT CENTRE LTD

Filleted Unaudited Financial Statements

30 November 2025

MONMOUTH MOT CENTRE LTD

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	258,465	259,109

Current assets

Stocks		3,850	3,850
Debtors	6	60,825	193,026
Cash at bank and in hand		359,652	184,102
		---------	---------
		424,327	380,978

Creditors: amounts falling due within one year	7	( 220,999)	( 213,132)
		---------	---------
Net current assets		203,328	167,846
		---------	---------
Total assets less current liabilities		461,793	426,955

Provisions	( 38,524)	( 37,733)
	---------	---------
Net assets	423,269	389,222
	---------	---------

MONMOUTH MOT CENTRE LTD

Statement of Financial Position (continued)

30 November 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	422,269	388,222
	---------	---------
Shareholders funds	423,269	389,222
	---------	---------

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 30 November 2025 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 .

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr A M Bone

Director

Company registration number: 07446833

MONMOUTH MOT CENTRE LTD

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2b Wyeside Commercial Centre, Hadnock Road, Monmouth, Monmouthshire, NP25 3QG.

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. 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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Short leasehold property	-	Over the term of the lease
Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	20% reducing balance

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 21 (2024: 22 ).

5. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Dec 2024	173,685	200,962	59,742	105,076	10,106	549,571
Additions	29,343	8,370	–	–	–	37,713
	---------	---------	--------	---------	--------	---------
At 30 Nov 2025	203,028	209,332	59,742	105,076	10,106	587,284
	---------	---------	--------	---------	--------	---------
Depreciation
At 1 Dec 2024	44,333	134,205	43,789	62,594	5,541	290,462
Charge for the year	9,478	14,155	3,190	10,621	913	38,357
	---------	---------	--------	---------	--------	---------
At 30 Nov 2025	53,811	148,360	46,979	73,215	6,454	328,819
	---------	---------	--------	---------	--------	---------
Carrying amount
At 30 Nov 2025	149,217	60,972	12,763	31,861	3,652	258,465
	---------	---------	--------	---------	--------	---------
At 30 Nov 2024	129,352	66,757	15,953	42,482	4,565	259,109
	---------	---------	--------	---------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	17,411	42,587
Other debtors	43,414	150,439
	--------	---------
	60,825	193,026
	--------	---------

Included within other debtors are amounts owed to the company from the following companies which are related parties through common shareholders and directors: Auto Spray (Monmouth) Limited £8,030 (2024: £12,044); Allied Mail Limited £25,000 (2024: £70,000); Monmouth Self Store Limited £471 (2024: £60,000).

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	59,947	63,577
Corporation tax	62,759	67,144
Social security and other taxes	84,433	67,072
Other creditors	13,860	15,339
	---------	---------
	220,999	213,132
	---------	---------