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Company Registration No. SC425560 (Scotland)
Ayr Auto Repair Services Ltd Unaudited accounts for the year ended 30 June 2023
Ayr Auto Repair Services Ltd Unaudited accounts Contents
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Ayr Auto Repair Services Ltd Company Information for the year ended 30 June 2023
Director
Darren Graham
Company Number
SC425560 (Scotland)
Registered Office
UNIT 73 NEWTON TRADING ESTATE MCCALLS AVENUE AYR KA8 9AG
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Ayr Auto Repair Services Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
76,331 
89,801 
Current assets
Inventories
3,861 
3,861 
Debtors
95,500 
75,577 
Cash at bank and in hand
41,368 
30,853 
140,729 
110,291 
Creditors: amounts falling due within one year
(130,993)
(96,082)
Net current assets
9,736 
14,209 
Total assets less current liabilities
86,067 
104,010 
Creditors: amounts falling due after more than one year
(17,215)
(23,461)
Net assets
68,852 
80,549 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
68,851 
80,548 
Shareholders' funds
68,852 
80,549 
For the year ending 30 June 2023 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 29 January 2024 and were signed on its behalf by
Darren Graham Director Company Registration No. SC425560
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Ayr Auto Repair Services Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Ayr Auto Repair Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC425560. The registered office is UNIT 73 NEWTON TRADING ESTATE, MCCALLS AVENUE, AYR, KA8 9AG.
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:
Plant & machinery
15% Reducing
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2022
116,685 
At 30 June 2023
116,685 
Depreciation
At 1 July 2022
26,884 
Charge for the year
13,470 
At 30 June 2023
40,354 
Net book value
At 30 June 2023
76,331 
At 30 June 2022
89,801 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,763 
9,625 
Other debtors
84,737 
65,952 
95,500 
75,577 
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Ayr Auto Repair Services Ltd Notes to the Accounts for the year ended 30 June 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,685 
5,984 
Trade creditors
35,127 
25,312 
Taxes and social security
12,371 
7,434 
Other creditors
45,654 
45,654 
Loans from directors
33,156 
11,698 
130,993 
96,082 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
17,215 
23,461 
8
Average number of employees
During the year the average number of employees was 5 (2022: 3).
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