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REGISTERED NUMBER: SC696818 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Bremner Auto Repairs Limited

Bremner Auto Repairs Limited (Registered number: SC696818)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Bremner Auto Repairs Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: A J Hainey





REGISTERED OFFICE: 1 Bridge Street
Linwood
Renfrewshire
PA3 3HN





REGISTERED NUMBER: SC696818 (Scotland)





ACCOUNTANTS: McDougall Johnstone Limited
280a St Vincent Street
Glasgow
G2 5RL

Bremner Auto Repairs Limited (Registered number: SC696818)

Abridged Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 48,893 52,967
Tangible assets 5 23,856 21,531
72,749 74,498

CURRENT ASSETS
Stocks 8,046 -
Debtors 15,973 7,555
Cash at bank 21,789 27,536
45,808 35,091
CREDITORS
Amounts falling due within one year (74,935 ) (104,327 )
NET CURRENT LIABILITIES (29,127 ) (69,236 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,622

5,262

PROVISIONS FOR LIABILITIES (5,964 ) (5,383 )
NET ASSETS/(LIABILITIES) 37,658 (121 )

CAPITAL AND RESERVES
Called up share capital 100 -
Retained earnings 37,558 (121 )
37,658 (121 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Bremner Auto Repairs Limited (Registered number: SC696818)

Abridged Balance Sheet - continued
30 April 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 January 2025 and were signed by:





A J Hainey - Director


Bremner Auto Repairs Limited (Registered number: SC696818)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Bremner Auto Repairs Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Bremner Auto Repairs Limited (Registered number: SC696818)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 61,115
AMORTISATION
At 1 May 2023 8,148
Amortisation for year 4,074
At 30 April 2024 12,222
NET BOOK VALUE

At 30 April 2024 48,893
At 30 April 2023 52,967

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 38,015
Additions 10,253
At 30 April 2024 48,268
DEPRECIATION
At 1 May 2023 16,484
Charge for year 7,928
At 30 April 2024 24,412
NET BOOK VALUE
At 30 April 2024 23,856
At 30 April 2023 21,531

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year-end, the company owes the following amount to the director £24,734 (2023: £26,734). This loan is interest-free and repayable on demand.

7. RELATED PARTY DISCLOSURES

At the year end the company owes the following to Hub Scotland, a company in which A Hainey is a director of £21,745.(2023: £41,745)

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A J Hainey.