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Company Registration No. SC481492 (Scotland)
FERGUSLIE GARAGE LTD Unaudited accounts for the year ended 31 July 2024
FERGUSLIE GARAGE LTD Unaudited accounts Contents
Page
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FERGUSLIE GARAGE LTD Company Information for the year ended 31 July 2024
Director
CRAIG ORR
Company Number
SC481492 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN GLASGOW G73 2JP
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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FERGUSLIE GARAGE LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
88,225 
73,171 
Current assets
Inventories
9,640 
10,150 
Debtors
1,733 
987 
Cash at bank and in hand
65,412 
63,658 
76,785 
74,795 
Creditors: amounts falling due within one year
(58,719)
(58,785)
Net current assets
18,066 
16,010 
Total assets less current liabilities
106,291 
89,181 
Creditors: amounts falling due after more than one year
(2,858)
(6,879)
Net assets
103,433 
82,302 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
103,333 
82,202 
Shareholders' funds
103,433 
82,302 
For the year ending 31 July 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 5 November 2024 and were signed on its behalf by
CRAIG ORR Director Company Registration No. SC481492
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FERGUSLIE GARAGE LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
FERGUSLIE GARAGE LTD is a private company, limited by shares, registered in Scotland, registration number SC481492. The registered office is 2 VICTORIA PLACE, RUTHERGLEN, GLASGOW, G73 2JP.
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:
Land & buildings
10% reducing balance
Plant & machinery
15% reducing balance.
Motor vehicles
25% reducing balance.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
38,952 
46,382 
22,893 
108,227 
Additions
- 
20,210 
12,716 
32,926 
At 31 July 2024
38,952 
66,592 
35,609 
141,153 
Depreciation
At 1 August 2023
7,790 
19,030 
8,236 
35,056 
Charge for the year
3,895 
7,134 
6,843 
17,872 
At 31 July 2024
11,685 
26,164 
15,079 
52,928 
Net book value
At 31 July 2024
27,267 
40,428 
20,530 
88,225 
At 31 July 2023
31,162 
27,352 
14,657 
73,171 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,733 
987 
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FERGUSLIE GARAGE LTD Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,000 
4,000 
VAT
15,909 
14,051 
Trade creditors
8,559 
9,186 
Taxes and social security
24,508 
21,351 
Loans from directors
1,141 
6,141 
Accruals
4,602 
4,056 
58,719 
58,785 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
2,858 
6,879 
8
Transactions with related parties
During the year , dividends of £25,000 ( 2023 £35,000 ) were paid to the director.
9
Controlling party
The controlling party is the director , Craig Orr.
10
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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