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Company Registration No. 09346346 (England and Wales)
Mirfield MOT Centre Limited Unaudited accounts for the year ended 31 December 2025
Mirfield MOT Centre Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mirfield MOT Centre Limited Company Information for the year ended 31 December 2025
Directors
M A Faraz J Ikhlaq
Company Number
09346346 (England and Wales)
Registered Office
Newgate Garage Newgate Mirfield WF14 8DB
Accountants
AAC Chartered Accountants Unit 2, Batley Business Park Technology Drive BATLEY WEST YORKSHIRE WF17 6ER
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Mirfield MOT Centre Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
450 
Current assets
Inventories
2,500 
2,000 
Cash at bank and in hand
8,122 
6,722 
10,622 
8,722 
Creditors: amounts falling due within one year
5
(5,033)
(4,601)
Net current assets
5,589 
4,121 
Net assets
5,589 
4,571 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
1,000 
1,000 
Profit and loss account
4,489 
3,471 
Shareholders' funds
5,589 
4,571 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2026 and were signed on its behalf by
M A Faraz Director Company Registration No. 09346346
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Mirfield MOT Centre Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Mirfield MOT Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 09346346. The registered office is Newgate Garage, Newgate, Mirfield, WF14 8DB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on a reducing balance basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
10,450 
At 31 December 2025
10,450 
Depreciation
At 1 January 2025
10,000 
Charge for the year
450 
At 31 December 2025
10,450 
Net book value
At 31 December 2025
- 
At 31 December 2024
450 
- 5 -
Mirfield MOT Centre Limited Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
987 
621 
Taxes and social security
4,046 
3,980 
5,033 
4,601 
6
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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