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REGISTERED NUMBER: SC263042 (Scotland)














Financial Statements

for the Year Ended 31 January 2025

for

Helensburgh Motor Holdings Limited

Helensburgh Motor Holdings Limited (Registered number: SC263042)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Helensburgh Motor Holdings Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: G Mulvaney FCCA
J E Cowan





SECRETARY: G Mulvaney FCCA





REGISTERED OFFICE: 5-7 John Street
Helensburgh
Dunbartonshire
G84 8BA





REGISTERED NUMBER: SC263042 (Scotland)





AUDITORS: Henderson & Company
Statutory Auditor
73 Union Street
Greenock
Renfrewshire
PA16 8BG

Helensburgh Motor Holdings Limited (Registered number: SC263042)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 454,675 454,675

CURRENT ASSETS
Cash at bank 8,561 782,271

CREDITORS
Amounts falling due within one year 5 3,555 -
NET CURRENT ASSETS 5,006 782,271
TOTAL ASSETS LESS CURRENT
LIABILITIES

459,681

1,236,946

CAPITAL AND RESERVES
Called up share capital 40,000 40,000
Capital redemption reserve 60,000 60,000
Retained earnings 359,681 1,136,946
SHAREHOLDERS' FUNDS 459,681 1,236,946

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 Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by:





G Mulvaney FCCA - Director


Helensburgh Motor Holdings Limited (Registered number: SC263042)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Helensburgh Motor Holdings Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investments
Investments are included at cost less provision for any diminution in value.

Dividends
If the company declares dividends to the holders of equity instruments after the balance sheet date, the company does not recognise those dividends as a liability at the balance sheet date. The aggregate amount of equity dividends proposed before approval of the financial statements, which have not been shown as liabilities at the balance sheet date are disclosed by way of a note in the financial statements.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position bank overdrafts are shown within borrowings in current liabilities.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value and thereafter stated at amortised cost using the effective interest method, less any impairment.

Creditors

Basic financial instruments, including preference shares that are classified as debt, are measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is initially measured at fair value and subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Helensburgh Motor Holdings Limited (Registered number: SC263042)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2024
and 31 January 2025 454,675
NET BOOK VALUE
At 31 January 2025 454,675
At 31 January 2024 454,675

The company holds 100% of the issued share capital of Helensburgh Motor Sales Ltd. For the year ended 31 January 2025 Helensburgh Motor Sales Ltd had a profit after taxation of £212,066 (2024 - £199,728) and the aggregate amount of its capital and reserves as at that date was £762,653 (2024 - £788,664).

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 3,555 -

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robert Henderson (Senior Statutory Auditor)
for and on behalf of Henderson & Company

7. CAPITAL COMMITMENTS
2025 2024
£    £   
Contracted but not provided for in the
financial statements - -

8. ULTIMATE CONTROLLING PARTY

The company is wholly owned by Helensburgh Automotive EOT Limited.