1 July 2022 false No description of principal activity Taxfiler 2023.15 SC479727business:PrivateLimitedCompanyLtd2022-07-012023-06-30 SC4797272022-06-30 SC4797272022-07-012023-06-30 SC479727business:AuditExempt-NoAccountantsReport2022-07-012023-06-30 SC479727business:FilletedAccounts2022-07-012023-06-30 SC4797272023-06-30 SC479727business:Director12022-07-012023-06-30 SC479727business:RegisteredOffice2022-07-012023-06-30 SC4797272022-06-30 SC479727core:WithinOneYear2023-06-30 SC479727core:WithinOneYear2022-06-30 SC479727core:AfterOneYear2023-06-30 SC479727core:AfterOneYear2022-06-30 SC479727core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC479727core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 SC479727core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC479727core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 SC479727core:PreviouslyStatedAmount2023-06-30 SC479727core:PreviouslyStatedAmount2022-06-30 SC479727business:SmallEntities2022-07-012023-06-30 SC479727countries:Scotland2022-07-012023-06-30 SC479727core:PlantMachinery2022-07-012023-06-30 SC479727core:PlantMachinery2022-06-30 SC479727core:MotorVehicles2022-06-30 SC479727core:MotorVehicles2022-07-012023-06-30 SC479727core:PlantMachinery2023-06-30 SC479727core:MotorVehicles2023-06-30 SC4797272021-07-012022-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC479727 (Scotland)
PERTH CARS LIMITED Unaudited accounts for the year ended 30 June 2023
PERTH CARS LIMITED Unaudited accounts Contents
Page
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PERTH CARS LIMITED Company Information for the year ended 30 June 2023
Director
William Thomson
Company Number
SC479727 (Scotland)
Registered Office
Unit 2 4 Manson Road Scone Perthshire PH2 8AQ Scotland
Accountants
B&L - TaxKings Ltd 2 Charlotte Street Perth PH1 5LL
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PERTH CARS LIMITED Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
933 
- 
Current assets
Inventories
32,492 
43,930 
Debtors
971 
1,064 
Cash at bank and in hand
133,714 
121,991 
167,177 
166,985 
Creditors: amounts falling due within one year
(29,339)
(43,388)
Net current assets
137,838 
123,597 
Total assets less current liabilities
138,771 
123,597 
Creditors: amounts falling due after more than one year
(24,616)
(32,000)
Net assets
114,155 
91,597 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
114,055 
91,497 
Shareholders' funds
114,155 
91,597 
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 22 March 2024 and were signed on its behalf by
William Thomson Director Company Registration No. SC479727
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PERTH CARS LIMITED Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
PERTH CARS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC479727. The registered office is Unit 2 , 4 Manson Road, Scone, Perthshire, PH2 8AQ, Scotland.
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
25% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
- 
18,545 
18,545 
Additions
1,244 
- 
1,244 
Disposals
- 
(18,545)
(18,545)
At 30 June 2023
1,244 
- 
1,244 
Depreciation
At 1 July 2022
- 
18,545 
18,545 
Charge for the year
311 
- 
311 
On disposals
- 
(18,545)
(18,545)
At 30 June 2023
311 
- 
311 
Net book value
At 30 June 2023
933 
- 
933 
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PERTH CARS LIMITED Notes to the Accounts for the year ended 30 June 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
803 
918 
Accrued income and prepayments
168 
146 
971 
1,064 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,310 
1,359 
Trade creditors
4,922 
4,084 
Taxes and social security
5,560 
6,649 
Other creditors
196 
1,656 
Loans from directors
13,608 
28,985 
Accruals
743 
655 
29,339 
43,388 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
24,616 
32,000 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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