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A1 MINIBUS & COACH SERVICES LTD.

Registered Number
SC155339
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

A1 MINIBUS & COACH SERVICES LTD.
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Colleen Goodsir

Company Secretary

Colleen Goodsir

Registered Address

577 Wellesley Road
Methil
Fife
KY8 3PD

Registered Number

SC155339 (Scotland)
A1 MINIBUS & COACH SERVICES LTD.
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,305,6761,263,334
1,305,6761,263,334
Current assets
Stocks41,47636,255
Debtors4190,636267,213
Cash at bank and on hand2,9919,790
235,103313,258
Creditors amounts falling due within one year5(414,944)(402,697)
Net current assets (liabilities)(179,841)(89,439)
Total assets less current liabilities1,125,8351,173,895
Creditors amounts falling due after one year6(445,246)(614,678)
Provisions for liabilities(203,210)(176,866)
Net assets477,379382,351
Capital and reserves
Called up share capital200200
Profit and loss account477,179382,151
Shareholders' funds477,379382,351
The financial statements were approved and authorised for issue by the Director on 17 December 2024, and are signed on its behalf by:
Colleen Goodsir
Director
Registered Company No. SC155339
A1 MINIBUS & COACH SERVICES LTD.
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that she will continue to support the company as required.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current 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 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 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Freehold Property - 2% on cost Plant & Machinery - 25% reducing balance Motor Vehicles -15% reducing balance Office Equipment - 33% on cost
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20232022
Average number of employees during the year3736
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 December 22154,89175,3212,277,7341,2172,509,163
Additions-320301,1333,240304,693
Disposals--(102,000)-(102,000)
At 30 November 23154,89175,6412,476,8674,4572,711,856
Depreciation and impairment
At 01 December 2218,58768,2861,158,7122441,245,829
Charge for year3,0981,764185,641718191,221
On disposals--(30,870)-(30,870)
At 30 November 2321,68570,0501,313,4839621,406,180
Net book value
At 30 November 23133,2065,5911,163,3843,4951,305,676
At 30 November 22136,3047,0351,119,0229731,263,334
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables84,74982,903
Other debtors105,887184,310
Total190,636267,213
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables40,40258,310
Bank borrowings and overdrafts53,60859,524
Taxation and social security72,9619,019
Finance lease and HP contracts239,217268,974
Other creditors2,3502,845
Accrued liabilities and deferred income6,4064,025
Total414,944402,697
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts138,800177,829
Other creditors306,446436,849
Total445,246614,678
7.Capital commitments
Minimum lease payments fall due as follows: 30.11.23 30.11.22 Non cancellable operating leases within one year £450 £450