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Company Registration No. 15396514 (England and Wales)
Picow Farm Mot Centre Ltd Unaudited accounts for the year ended 31 January 2026
Picow Farm Mot Centre Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Picow Farm Mot Centre Ltd Company Information for the year ended 31 January 2026
Director
C. ACTON
Company Number
15396514 (England and Wales)
Registered Office
Picow Farm M O T Centre Picow Farm Road Runcorn Cheshire WA7 4UN England
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Picow Farm Mot Centre Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
25,268 
26,851 
Current assets
Inventories
8,547 
4,483 
Cash at bank and in hand
15,843 
5,904 
24,390 
10,387 
Creditors: amounts falling due within one year
5
(12,003)
(1,799)
Net current assets
12,387 
8,588 
Net assets
37,655 
35,439 
Capital and reserves
Called up share capital
1 
1 
Capital contribution reserve
19,307 
19,307 
Profit and loss account
18,347 
16,131 
Shareholders' funds
37,655 
35,439 
For the year ending 31 January 2026 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 director acknowledges his 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 and authorised for issue on 12 July 2026 and were signed on its behalf by
C. ACTON Director Company Registration No. 15396514
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Picow Farm Mot Centre Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Picow Farm Mot Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 15396514. The registered office is Picow Farm M O T Centre, Picow Farm Road, Runcorn, Cheshire, WA7 4UN, England.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
15,830 
9,500 
3,104 
28,434 
At 31 January 2026
15,830 
9,500 
3,104 
28,434 
Depreciation
At 1 February 2025
1,583 
- 
- 
1,583 
Charge for the year
1,583 
- 
- 
1,583 
At 31 January 2026
3,166 
- 
- 
3,166 
Net book value
At 31 January 2026
12,664 
9,500 
3,104 
25,268 
At 31 January 2025
14,247 
9,500 
3,104 
26,851 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
3,754 
1,127 
Other creditors
1,120 
672 
Loans from directors
7,129 
- 
12,003 
1,799 
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Picow Farm Mot Centre Ltd Notes to the Accounts for the year ended 31 January 2026
6
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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