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REGISTERED NUMBER: SC515855 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2024 |

| FOR |

| HOGARTH MOTOR COMPANY LIMITED |

HOGARTH MOTOR COMPANY LIMITED (REGISTERED NUMBER: SC515855) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2024

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

HOGARTH MOTOR COMPANY LIMITED (REGISTERED NUMBER: SC515855) |

ABRIDGED BALANCE SHEET

31 August 2024

| 31.8.24 | 31.8.23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,395 |  | 12,220 |  |

CURRENT ASSETS

Stocks | 4,652 |  | 5,473 |  |

Debtors | 205,526 |  | 183,949 |  |

Cash at bank and in hand | 4,481 |  | 7,363 |  |

214,659 |  | 196,785 |  |

CREDITORS

Amounts falling due within one year | 133,465 |  | 132,457 |  |

NET CURRENT ASSETS | 81,194 |  | 64,328 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 91,589 |  | 76,548 |  |

PROVISIONS FOR LIABILITIES | 2,677 |  | 2,677 |  |

NET ASSETS | 88,912 |  | 73,871 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 88,812 |  | 73,771 |  |

88,912 |  | 73,871 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

HOGARTH MOTOR COMPANY LIMITED (REGISTERED NUMBER: SC515855) |

ABRIDGED BALANCE SHEET - continued

31 August 2024

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by:

Mrs J H F Hogarth - Director

HOGARTH MOTOR COMPANY LIMITED (REGISTERED NUMBER: SC515855) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2024

1. | STATUTORY INFORMATION

| Hogarth Motor Company Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC515855

| Registered office: | 16 Drumshoreland Road

| Livingston

| EH53 0LN

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.

| Turnover and revenue recognition

| Turnover represents net invoiced sales of various consumer goods, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

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

| Basic financial instruments are initially recognised at transaction value and subsequently measured at their

| settlement value.

| Taxation

| Taxation for the year 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 year 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.

HOGARTH MOTOR COMPANY LIMITED (REGISTERED NUMBER: SC515855) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2024

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2023

| and 31 August 2024 | 36,425 |  |

| DEPRECIATION

| At 1 September 2023 | 24,205 |  |

| Charge for year | 1,825 |  |

| At 31 August 2024 | 26,030 |  |

| NET BOOK VALUE

| At 31 August 2024 | 10,395 |  |

| At 31 August 2023 | 12,220 |  |