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REGISTERED NUMBER: SC318355 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 March 2025

for

West of Scotland Chauffeur Drive Limited

West of Scotland Chauffeur Drive Limited (Registered number: SC318355)






Contents of the Financial Statements
For The Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

West of Scotland Chauffeur Drive Limited

Company Information
For The Year Ended 31 March 2025







DIRECTORS: W G Ogg
Miss A Ogg





REGISTERED OFFICE: 17 Scotts Road
Paisley
PA2 7AN





REGISTERED NUMBER: SC318355 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,263,729 2,118,094

CURRENT ASSETS
Debtors 5 817,246 605,421
Cash at bank 59,127 94,283
876,373 699,704
CREDITORS
Amounts falling due within one year 6 1,278,680 1,068,914
NET CURRENT LIABILITIES (402,307 ) (369,210 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,861,422

1,748,884

CREDITORS
Amounts falling due after more than one year 7 (868,024 ) (662,625 )

PROVISIONS FOR LIABILITIES 8 - (26,638 )
NET ASSETS 993,398 1,059,621

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 14,428 14,428
Retained earnings 978,870 1,045,093
993,398 1,059,621

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

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

West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Balance Sheet - continued
31 March 2025


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 24 July 2025 and were signed on its behalf by:





W G Ogg - Director


West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Notes to the Financial Statements
For The Year Ended 31 March 2025

1. STATUTORY INFORMATION

West of Scotland Chauffeur Drive 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 as modified by the revaluation of certain assets.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 33% on cost and 10% on reducing balance
Computer equipment - 25% on cost

Classic cars have not been depreciated as these are appreciating assets

Financial instruments
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

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.


West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

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 119 (2024 - 104 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST OR VALUATION
At 1 April 2024 12,950 49,580 40,728
Additions - 23,507 4,601
Disposals - - -
At 31 March 2025 12,950 73,087 45,329
DEPRECIATION
At 1 April 2024 12,950 18,926 28,777
Charge for year - 13,540 4,138
Eliminated on disposal - - -
At 31 March 2025 12,950 32,466 32,915
NET BOOK VALUE
At 31 March 2025 - 40,621 12,414
At 31 March 2024 - 30,654 11,951

West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1 April 2024 2,667,621 31,798 2,802,677
Additions 1,406,755 6,114 1,440,977
Disposals (1,338,386 ) - (1,338,386 )
At 31 March 2025 2,735,990 37,912 2,905,268
DEPRECIATION
At 1 April 2024 606,511 17,419 684,583
Charge for year 255,593 9,478 282,749
Eliminated on disposal (325,793 ) - (325,793 )
At 31 March 2025 536,311 26,897 641,539
NET BOOK VALUE
At 31 March 2025 2,199,679 11,015 2,263,729
At 31 March 2024 2,061,110 14,379 2,118,094

Cost or valuation at 31 March 2025 is represented by:

Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   

Cost 12,950 73,087 45,329
12,950 73,087 45,329

Motor Computer
vehicles equipment Totals
£    £    £   
Valuation in 2021 17,813 - 17,813
Cost 2,718,177 37,912 2,887,455
2,735,990 37,912 2,905,268

West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

If following historical cost had not been revalued they would have been included at the following historical cost:

31.3.25 31.3.24
£    £   
Cost 2,994,977 2,994,977

Motor Vehicles were valued on an open market basis on 31 March 2025 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 528,404 459,467
Other debtors 288,842 145,954
817,246 605,421

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 30,000 30,000
Hire purchase contracts and finance leases 647,435 530,205
Trade creditors 78,814 245,281
Taxation and social security 427,395 203,723
Other creditors 95,036 59,705
1,278,680 1,068,914

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 17,500 47,500
Hire purchase contracts and finance leases 850,524 615,125
868,024 662,625

8. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax - 26,638

West of Scotland Chauffeur Drive Limited (Registered number: SC318355)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 26,638
Utilised during year (26,638 )
Balance at 31 March 2025 -

9. RESERVES
Revaluation
reserve
£   
At 1 April 2024
and 31 March 2025 14,428

10. RELATED PARTY DISCLOSURES

Included in other debtors are amounts of £121,708 (2024 - £130,206) due from Graham Ogg Commercial Properties Ltd. This is a company under common ownership. There are no fixed repayment terms.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
West of Scotland Chauffeur Drive Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of West of Scotland Chauffeur Drive Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of West of Scotland Chauffeur Drive Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of West of Scotland Chauffeur Drive Limited and state those matters that we have agreed to state to the Board of Directors of West of Scotland Chauffeur Drive Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that West of Scotland Chauffeur Drive Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of West of Scotland Chauffeur Drive Limited. You consider that West of Scotland Chauffeur Drive Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of West of Scotland Chauffeur Drive Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


24 July 2025