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REGISTERED NUMBER: SC782588 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

14 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

FOR

BOULEVARD DRIVING SCHOOL LTD

BOULEVARD DRIVING SCHOOL LTD (REGISTERED NUMBER: SC782588)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 14 SEPTEMBER 2023 TO 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BOULEVARD DRIVING SCHOOL LTD

COMPANY INFORMATION
for the period 14 SEPTEMBER 2023 TO 30 SEPTEMBER 2024







DIRECTOR: C J Gilmurray





REGISTERED OFFICE: 76 Drumry Road
Clydebank
G81 2LN





REGISTERED NUMBER: SC782588 (Scotland)





ACCOUNTANTS: Thomas Barrie & Co LLP
Atlantic House
1a Cadogan Street
Glasgow
G2 6QE

BOULEVARD DRIVING SCHOOL LTD (REGISTERED NUMBER: SC782588)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

Notes £   
CURRENT ASSETS
Debtors 4 1,544
Cash at bank 592
2,136
CREDITORS
Amounts falling due within one year 5 (2,023 )
NET CURRENT ASSETS 113
TOTAL ASSETS LESS CURRENT
LIABILITIES

113

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 13
SHAREHOLDERS' FUNDS 113

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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 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 director and authorised for issue on 3 February 2025 and were signed by:





C J Gilmurray - Director


BOULEVARD DRIVING SCHOOL LTD (REGISTERED NUMBER: SC782588)

NOTES TO THE FINANCIAL STATEMENTS
for the period 14 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Boulevard Driving School Ltd is a private company, limited by shares, registered in Scotland, registration number SC782588. The registered office is 76 Drumry Road, Clydebank, United Kingdom, G81 2LN.

The principal activity of the company is a driving school.

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.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Significant judgements and estimates
In preparing these financial statements, the director is required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

There are no significant judgements or estimates used in the preparation of these accounts.

Turnover
Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes

Services
Income from services is recognised in line with driving instruction carried out.

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Cash and cash equivalents
Cash and cash equivalents comprise cash balances, including bank overdrafts that are payable on demand and form an integral part of the company's cash management.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions
Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

Taxation
Taxation for the period 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 statement of financial position date.


BOULEVARD DRIVING SCHOOL LTD (REGISTERED NUMBER: SC782588)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 14 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 1,544

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 1,338
Other creditors 685
2,023

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2024:

£   
C J Gilmurray
Balance outstanding at start of period -
Amounts advanced 1,544
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period 1,544

7. RELATED PARTY DISCLOSURES

During the period, total dividends of £5,690 were paid to the director .