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Registered Number: SC429435
Scotland

 

 

 

RCA GARAGE SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 160,606    158,889 
160,606    158,889 
Current assets      
Stocks 11,326    10,890 
Debtors 13,074    5,273 
Cash at bank and in hand 760,037    617,351 
784,437    633,514 
Creditors: amount falling due within one year (176,396)   (131,276)
Net current assets 608,041    502,238 
 
Total assets less current liabilities 768,647    661,127 
Net assets 768,647    661,127 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 768,645    661,125 
Shareholders' funds 768,647    661,127 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 08 April 2025 and were signed by:


-------------------------------
Robert Allan
Director
1
General Information
RCA Garage Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC429435, registration address Unit 1, Foulshiels Road, Stoneyburn, EH47 8BS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Plant and Machinery 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 11 (2023 : 11).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 August 2023 44,551    155,718    95,910    296,179 
Additions   3,016    19,417    22,433 
Disposals      
At 31 July 2024 44,551    158,734    115,327    318,612 
Depreciation
At 01 August 2023   76,173    61,117    137,290 
Charge for year   12,017    8,699    20,716 
On disposals      
At 31 July 2024   88,190    69,816    158,006 
Net book values
Closing balance as at 31 July 2024 44,551    70,544    45,511    160,606 
Opening balance as at 01 August 2023 44,551    79,545    34,793    158,889 


4.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Mr & Mrs R Allan26,000 26,000 

Rent of £26,000 was paid to Mr & Mrs Allan during year for rent of garage premises and land
2