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REGISTERED NUMBER: SC201653 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

HUTCHISON AUTO SERVICES LTD.
TRADING AS
BROOMHILL MECHANICAL SERVICES

HUTCHISON AUTO SERVICES LTD. (REGISTERED NUMBER: SC201653)
TRADING AS BROOMHILL MECHANICAL SERVICES






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HUTCHISON AUTO SERVICES LTD.
TRADING AS BROOMHILL MECHANICAL SERVICES

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: A Hutchison
N Hutchison



REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ



REGISTERED NUMBER: SC201653 (Scotland)



ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ



BANKERS: Clydesdale Bank plc
2 Roman Road
Bearsden
G61 2SW

HUTCHISON AUTO SERVICES LTD. (REGISTERED NUMBER: SC201653)
TRADING AS BROOMHILL MECHANICAL SERVICES

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,246 8,225

CURRENT ASSETS
Stocks 5 2,215 2,565
Debtors 6 29,137 24,728
Cash at bank and in hand 77,634 123,074
108,986 150,367
CREDITORS
Amounts falling due within one year 7 55,012 88,127
NET CURRENT ASSETS 53,974 62,240
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,220

70,465

CREDITORS
Amounts falling due after more than one
year

8

7,500

12,500
NET ASSETS 64,720 57,965

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 64,620 57,865
SHAREHOLDERS' FUNDS 64,720 57,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HUTCHISON AUTO SERVICES LTD. (REGISTERED NUMBER: SC201653)
TRADING AS BROOMHILL MECHANICAL SERVICES

BALANCE SHEET - continued
30 NOVEMBER 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 9 August 2024 and were signed on its behalf by:





A Hutchison - Director


HUTCHISON AUTO SERVICES LTD. (REGISTERED NUMBER: SC201653)
TRADING AS BROOMHILL MECHANICAL SERVICES

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Hutchison Auto Services Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on a reducing balance basis
Fixtures and fittings - 15% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 5 ) .

HUTCHISON AUTO SERVICES LTD. (REGISTERED NUMBER: SC201653)
TRADING AS BROOMHILL MECHANICAL SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 December 2022 38,507 1,019 24,838 64,364
Additions 10,090 640 2,000 12,730
At 30 November 2023 48,597 1,659 26,838 77,094
DEPRECIATION
At 1 December 2022 31,133 1,018 23,988 56,139
Charge for year 1,746 213 750 2,709
At 30 November 2023 32,879 1,231 24,738 58,848
NET BOOK VALUE
At 30 November 2023 15,718 428 2,100 18,246
At 30 November 2022 7,374 1 850 8,225

5. STOCKS
2023 2022
£    £   
Stocks 2,215 2,565

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 29,137 24,728

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 22,499 48,907
Tax 18,301 18,578
Social security and other taxes 99 1,177
VAT 7,429 11,593
Directors' current accounts 37 78
Accrued expenses 1,647 2,794
55,012 88,127

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 7,500 12,500