York Bridge MOT Centre Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09030887

YORK BRIDGE MOT CENTRE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 May 2026

YORK BRIDGE MOT CENTRE LIMITED

STATEMENT OF FINANCIAL POSITION

31 May 2026

	2026	2025
Note	£	£

FIXED ASSETS

Tangible assets	5	90,410	80,556

CURRENT ASSETS

Stocks		800	800
Debtors	6	2,580	3,968
Cash at bank and in hand		58,534	133,421
		---------	-----------
		61,914	138,189

CREDITORS: amounts falling due within one year	7	44,277	66,743
		---------	-----------
NET CURRENT ASSETS		17,637	71,446
		-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES		108,047	152,002

PROVISIONS	17,178	15,495
	-----------	-----------
NET ASSETS	90,869	136,507
	-----------	-----------

CAPITAL AND RESERVES

Called up share capital	4	4
Profit and loss account	90,865	136,503
	---------	-----------
SHAREHOLDERS FUNDS	90,869	136,507
	---------	-----------

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 31 May 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 .

YORK BRIDGE MOT CENTRE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 May 2026

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

Mr T J Robson

Director

Company registration number: 09030887

YORK BRIDGE MOT CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bridge Road Garage, Bridge Road, Morecambe, LA4 5NA, Lancashire.

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.

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:

Leasehold property alterations	-	10% straight line
Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% 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.

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.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 7 (2025: 7 ).

5. TANGIBLE ASSETS

Freehold property	Plant and machinery	Motor vehicles	Total
£	£	£	£

Cost
At 1 June 2025	22,757	83,698	36,400	142,855
Additions	12,950	13,090	–	26,040
	---------	---------	---------	-----------
At 31 May 2026	35,707	96,788	36,400	168,895
	---------	---------	---------	-----------
Depreciation
At 1 June 2025	6,665	44,359	11,275	62,299
Charge for the year	2,708	7,197	6,281	16,186
	---------	---------	---------	-----------
At 31 May 2026	9,373	51,556	17,556	78,485
	---------	---------	---------	-----------
Carrying amount
At 31 May 2026	26,334	45,232	18,844	90,410
	---------	---------	---------	-----------
At 31 May 2025	16,092	39,339	25,125	80,556
	---------	---------	---------	-----------

6. DEBTORS

	2026	2025
	£	£

Trade debtors	321	1,782
Prepayments and accrued income	2,259	2,186
	--------	--------
	2,580	3,968
	--------	--------

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Trade creditors	14,435	14,283
Accruals and deferred income	1,827	4,235
Corporation tax	13,354	36,583
Social security and other taxes	14,513	11,575
Director loan accounts	67	67
Other creditors	81	–
	---------	---------
	44,277	66,743
	---------	---------

8. CONTROLLING PARTY

The total issued share capital of the company was purchased by York Bridge MOT Holdings Limited. York Bridge MOT Holdings Limited is controlled and owned by Mr T J Robson who is the managing director of York Bridge MOT Centre Limited.