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Registered number: 03903176
Castleham Mot Test Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03903176
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 54,009 69,723
54,009 69,723
CURRENT ASSETS
Stocks 6 - 1,860
Debtors 7 5,362 10,970
Cash at bank and in hand 317,557 449,330
322,919 462,160
Creditors: Amounts Falling Due Within One Year 8 (191,987 ) (322,363 )
NET CURRENT ASSETS (LIABILITIES) 130,932 139,797
TOTAL ASSETS LESS CURRENT LIABILITIES 184,941 209,520
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,259 ) (4,090 )
NET ASSETS 182,682 205,430
CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Profit and Loss Account 172,682 195,430
SHAREHOLDERS' FUNDS 182,682 205,430
Page 1
Page 2
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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Raj Verma
Director
30/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Castleham Mot Test Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03903176 . The registered office is 45-47 Manor Road, Hastings, East Sussex, TN34 3LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Leasehold 10% on cost
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 8,000
As at 31 January 2026 8,000
Amortisation
As at 1 February 2025 8,000
As at 31 January 2026 8,000
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2025 7,932 60,175 71,799 7,213 147,119
As at 31 January 2026 7,932 60,175 71,799 7,213 147,119
Depreciation
As at 1 February 2025 7,932 44,183 20,425 4,856 77,396
Provided during the period - 2,399 12,844 471 15,714
As at 31 January 2026 7,932 46,582 33,269 5,327 93,110
Net Book Value
As at 31 January 2026 - 13,593 38,530 1,886 54,009
As at 1 February 2025 - 15,992 51,374 2,357 69,723
6. Stocks
2026 2025
£ £
Stock - 1,860
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,930 10,970
VAT 603 -
Other taxes and social security 2,829 -
5,362 10,970
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,663 15,048
Corporation tax 1,002 12,879
Other taxes and social security - 1,961
VAT - 9,967
Other creditors 37,677 109,092
Other creditors (1) 76,204 102,500
Accruals and deferred income 5,811 14,286
Directors' loan accounts 66,630 56,630
191,987 322,363
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9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2025 4,090 4,090
Deferred taxation (1,831 ) (1,831 )
Balance at 31 January 2026 2,259 2,259
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10,000 10,000
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