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REGISTERED NUMBER: SC258476 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Bridgend Filling Station Limited

Bridgend Filling Station Limited (Registered number: SC258476)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Bridgend Filling Station Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: D G Fraser
Mrs K Fraser





REGISTERED OFFICE: Station Road
Beauly
Inverness-shire
IV4 7EH





REGISTERED NUMBER: SC258476 (Scotland)





ACCOUNTANTS: Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Bridgend Filling Station Limited (Registered number: SC258476)

Abridged Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 306,305 303,313

CURRENT ASSETS
Stocks 122,367 86,869
Debtors 294,507 232,599
Cash at bank and in hand 259,174 133,822
676,048 453,290
CREDITORS
Amounts falling due within one year 285,377 199,346
NET CURRENT ASSETS 390,671 253,944
TOTAL ASSETS LESS CURRENT
LIABILITIES

696,976

557,257

CREDITORS
Amounts falling due after more than
one year

(79,865

)

(73,747

)

PROVISIONS FOR LIABILITIES (3,157 ) (6,786 )
NET ASSETS 613,954 476,724

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 613,854 476,624
613,954 476,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

Bridgend Filling Station Limited (Registered number: SC258476)

Abridged Balance Sheet - continued
31 January 2025


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 Income Statement and an abridged Balance Sheet for the year ended 31 January 2025 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.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:





D G Fraser - Director


Bridgend Filling Station Limited (Registered number: SC258476)

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

1. STATUTORY INFORMATION

Bridgend Filling Station 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.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Land and Buildings - over 50 years straightline
Property Improvements - once complete, over 15 years straightline
Plant and Machinery - 25% per annum reducing balance
Fixtures and Fittings - 20% per annum reducing balance

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

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.

Bridgend Filling Station Limited (Registered number: SC258476)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2024 - 14 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2024 608,094
Additions 34,152
Disposals (19,628 )
At 31 January 2025 622,618
DEPRECIATION
At 1 February 2024 304,781
Charge for year 11,532
At 31 January 2025 316,313
NET BOOK VALUE
At 31 January 2025 306,305
At 31 January 2024 303,313

5. SECURED DEBTS

The following secured debts are included within creditors:

31.1.25 31.1.24
£    £   
Bank loans 14,003 86,498

Securities are held and ranked as follows:-

1. HSBC's standard security - up to the value of £120,000
2. HSBC's standard security - for any remaining sums secured in excess of £120,000
3. HSBC's floating charge - for any remaining sums secured