CAR_AND_VAN_MOT_LTD_28_Feb_2026_companies_house_set_of

CAR AND VAN MOT LTD

Statement of Financial Position

28 February 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	16,258		17,859
Current assets
Stocks		1,709		2,653
Debtors	6	21,205		14,118
Cash at bank and in hand		3,011		5,553
		25,925		22,324
Creditors: amounts falling due within one year	7	(36,524	)	(27,041	)
Net current liabilities		(10,599	)	(4,717	)
Total assets less current liabilities		5,659		13,142
Capital and reserves
Called up share capital		1		1
Profit and loss account		5,658		13,141
Shareholders funds		5,659		13,142

For the year ending

28 February 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

21 October 2026

, and are signed on behalf of the board by:

Mr Liam Sweeney

Director

Company registration number:

10390846

CAR AND VAN MOT LTD

Notes to the Financial Statements

Year ended

28 February 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

2 Ambleside Drive

Kirkby

Liverpool

L33 2EF

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment

25% straight line

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 stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

8.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 March 2025	73,260
Additions	7,470
At 28 February 2026	80,730
Depreciation
At 1 March 2025	55,401
Charge	9,071
At 28 February 2026	64,472
Carrying amount
At 28 February 2026	16,258
At 28 February 2025	17,859

6 Debtors

	2026	2025
	£	£
Trade debtors	16,700	14,118
Other debtors	4,505	-
	21,205	14,118

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	19,650	13,136
Taxation and social security	15,378	9,579
Other creditors	1,496	4,326
	36,524	27,041