1 June 2023 false No description of principal activity Taxfiler 2024.6 SC450888business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC4508882023-05-31 SC4508882023-06-012024-05-31 SC450888business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 SC450888business:FilletedAccounts2023-06-012024-05-31 SC4508882024-05-31 SC450888business:Director12023-06-012024-05-31 SC450888business:RegisteredOffice2023-06-012024-05-31 SC4508882023-05-31 SC450888core:WithinOneYear2024-05-31 SC450888core:WithinOneYear2023-05-31 SC450888core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC450888core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC450888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC450888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC450888core:PreviouslyStatedAmount2024-05-31 SC450888core:PreviouslyStatedAmount2023-05-31 SC450888business:SmallEntities2023-06-012024-05-31 SC450888countries:Scotland2023-06-012024-05-31 SC450888core:Goodwill2023-05-31 SC450888core:Goodwill2024-05-31 SC450888core:Goodwill2023-06-012024-05-31 SC450888core:PlantMachinery2023-05-31 SC450888core:PlantMachinery2024-05-31 SC450888core:PlantMachinery2023-06-012024-05-31 SC4508882022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC450888 (Scotland)
ALISTAIR LEITH MOTORS LIMITED Unaudited accounts for the year ended 31 May 2024
ALISTAIR LEITH MOTORS LIMITED Unaudited accounts Contents
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ALISTAIR LEITH MOTORS LIMITED Company Information for the year ended 31 May 2024
Director
Mark Richard Leith
Company Number
SC450888 (Scotland)
Registered Office
ANCHOR WORKS WEST HENDERSON WYND DUNDEE DD1 5BY
Accountants
Andrea Mcewen AMS Accounting 3 High Street KIRRIEMUIR ANGUS DD84EY
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ALISTAIR LEITH MOTORS LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,100 
9,000 
Tangible assets
666 
785 
8,766 
9,785 
Current assets
Inventories
3,725 
3,725 
Debtors
13,754 
31,724 
Cash at bank and in hand
36,695 
27,705 
54,174 
63,154 
Creditors: amounts falling due within one year
(20,609)
(10,615)
Net current assets
33,565 
52,539 
Net assets
42,331 
62,324 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
42,231 
62,224 
Shareholders' funds
42,331 
62,324 
For the year ending 31 May 2024 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 10 February 2024 and were signed on its behalf by
Mark Richard Leith Director Company Registration No. SC450888
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ALISTAIR LEITH MOTORS LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
ALISTAIR LEITH MOTORS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC450888. The registered office is ANCHOR WORKS, WEST HENDERSON WYND, DUNDEE, DD1 5BY.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
18,000 
At 31 May 2024
18,000 
Amortisation
At 1 June 2023
9,000 
Charge for the year
900 
At 31 May 2024
9,900 
Net book value
At 31 May 2024
8,100 
At 31 May 2023
9,000 
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ALISTAIR LEITH MOTORS LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
4,113 
At 31 May 2024
4,113 
Depreciation
At 1 June 2023
3,328 
Charge for the year
119 
At 31 May 2024
3,447 
Net book value
At 31 May 2024
666 
At 31 May 2023
785 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,233 
2,613 
Other debtors
9,521 
29,111 
13,754 
31,724 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,225 
3,630 
Trade creditors
90 
460 
Taxes and social security
14,269 
4,263 
Other creditors
25 
2,262 
20,609 
10,615 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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