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REGISTERED NUMBER: SC355620 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

BRYAN SWALES AUTO REPAIRS LTD.

BRYAN SWALES AUTO REPAIRS LTD. (REGISTERED NUMBER: SC355620)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Chartered Accountants' Report 1

Balance Sheet 2


CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BRYAN SWALES AUTO REPAIRS LTD.


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bryan Swales Auto Repairs Ltd. for the year ended 29 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Bryan Swales Auto Repairs Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bryan Swales Auto Repairs Ltd. and state those matters that we have agreed to state to the director of Bryan Swales Auto Repairs Ltd. in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bryan Swales Auto Repairs Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bryan Swales Auto Repairs Ltd.. You consider that Bryan Swales Auto Repairs Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bryan Swales Auto Repairs Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bell Ogilvy
Chartered Accountants
36 King Street
Castle Douglas
Dumfries & Galloway
DG7 1AF


11 November 2024

BRYAN SWALES AUTO REPAIRS LTD. (REGISTERED NUMBER: SC355620)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
£    £    £    £   
FIXED ASSETS 17,376 18,552

CURRENT ASSETS 110,365 100,566

CREDITORS
Amounts falling due within one year (76,102 ) (72,501 )
NET CURRENT ASSETS 34,263 28,065
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,639

46,617

CREDITORS
Amounts falling due after more than one
year

9,728

17,378
NET ASSETS 41,911 29,239

CAPITAL AND RESERVES 41,911 29,239

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Bryan Swales Auto Repairs Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC355620

Registered office: Station Yard Industrial Estate
Oakwell Road
Castle Douglas
DG7 1LA

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 7 (2023 - 6 ) .

3. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 February 2024 and 28 February 2023:

2024 2023
£    £   
B J Swales
Balance outstanding at start of year 19,391 (1,782 )
Amounts advanced 17,315 48,673
Amounts repaid (15,000 ) (27,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,706 19,391

BRYAN SWALES AUTO REPAIRS LTD. (REGISTERED NUMBER: SC355620)

BALANCE SHEET - continued
29 FEBRUARY 2024

NOTES TO THE FINANCIAL STATEMENTS

4. OTHER FINANCIAL COMMITMENTS

The company had leasing commitments at the balance sheet date of £3,922 (2023: Nil)



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 11 November 2024 and were signed by:





B J Swales - Director