WHEELS (MOT CENTRE) LIMITED

Company Registration Number:
02985052 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

WHEELS (MOT CENTRE) LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

WHEELS (MOT CENTRE) LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 129,035 159,230
Total fixed assets: 129,035 159,230
Current assets
Stocks: 41,315 38,810
Debtors:   34,437 33,605
Cash at bank and in hand: 303,151 267,104
Total current assets: 378,903 339,519
Creditors: amounts falling due within one year: 4 (214,366) (218,885)
Net current assets (liabilities): 164,537 120,634
Total assets less current liabilities: 293,572 279,864
Creditors: amounts falling due after more than one year:   0 (49,483)
Total net assets (liabilities): 293,572 230,381
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 293,570 230,379
Shareholders funds: 293,572 230,381

The notes form part of these financial statements

WHEELS (MOT CENTRE) LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 18 September 2026
and signed on behalf of the board by:

Name: G. WEAL ESQ.
Status: Director

The notes form part of these financial statements

WHEELS (MOT CENTRE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

WHEELS (MOT CENTRE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 12 11

WHEELS (MOT CENTRE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 477,073
Additions 9,016
At 31 December 2025 486,089
Depreciation
At 01 January 2025 317,843
Charge for year 39,211
At 31 December 2025 357,054
Net book value
At 31 December 2025 129,035
At 31 December 2024 159,230

WHEELS (MOT CENTRE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

Bank loans and overdrafts £44,708 Trade creditors £23,136 Other creditors £161 Corporation tax £51,582 Other tax and social security £24,201 Accruals and deferred income £70,578