COMPANY REGISTRATION NUMBER:
13256598
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YORK BRIDGE MOT HOLDINGS LIMITED |
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FILLETED UNAUDITED FINANCIAL STATEMENTS |
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YORK BRIDGE MOT HOLDINGS LIMITED |
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STATEMENT OF FINANCIAL POSITION |
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31 May 2026
FIXED ASSETS
|
Investments |
4 |
90,450 |
90,450 |
|
|
|
|
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CREDITORS: amounts falling due within one year |
5 |
– |
998 |
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----- |
----- |
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NET CURRENT LIABILITIES |
– |
998 |
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--------- |
--------- |
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TOTAL ASSETS LESS CURRENT LIABILITIES |
90,450 |
89,452 |
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--------- |
--------- |
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CAPITAL AND RESERVES
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Called up share capital |
102 |
102 |
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Share premium account |
44,998 |
44,998 |
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Profit and loss account |
45,350 |
44,352 |
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--------- |
--------- |
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SHAREHOLDERS FUNDS |
90,450 |
89,452 |
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--------- |
--------- |
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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.
Director's 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 director acknowledges his 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
2 September 2026
, and are signed on behalf of the board by:
Company registration number:
13256598
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YORK BRIDGE MOT HOLDINGS LIMITED |
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NOTES TO THE FINANCIAL STATEMENTS |
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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, Lancashire, LA4 5NA.
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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
4.
INVESTMENTS
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Shares in group undertakings |
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£ |
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Cost |
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At 1 June 2025 and 31 May 2026 |
90,450 |
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--------- |
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Impairment |
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At 1 June 2025 and 31 May 2026 |
– |
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--------- |
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Carrying amount |
|
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At 31 May 2026 |
90,450 |
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--------- |
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At 31 May 2025 |
90,450 |
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--------- |
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On 19th March 2021 the company purchased half of the issued share capital ( 2 £1 Ordinary shares) in York Bridge MOT Centre Limited at a cost of £45,000 plus stamp duty of £225.
Subesequently, on 6th April 2021, the director, T J Robson exchanged his holding in York Bridge MOT Centre Limited (2 £1 Ordinary shares) for 2 £1 Ordinary shares in York Bridge MOT Holdings Limited and paid £225 in stamp duty.
York Bridge MOT Holdings Limited now owns the total issued share capital of York Bridge MOT Centre Limited.
The aggregate amount of capital and reserves and results of the subsidiary company for the financial year to 31st May 2026 were as follows:
Capital and reserves
£90,869
( 2025 - £ 136,507)
Profit for the year
£74,399
( 2025 - £ 159,610)
5.
CREDITORS:
amounts falling due within one year
|
Other creditors |
– |
998 |
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----- |
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