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REGISTERED NUMBER: SC663466 (Scotland)


















Unaudited Financial Statements for the Year Ended 30 June 2025

for

Central Scotland Motorhome Hire Ltd

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Central Scotland Motorhome Hire Ltd

Company Information
for the Year Ended 30 June 2025







DIRECTOR: C J Kerr





REGISTERED OFFICE: Overland Building Rear Of Gulf Garage
263 Main Street
Larbert
FK5 4PU





REGISTERED NUMBER: SC663466 (Scotland)





ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 556,553 324,272

CURRENT ASSETS
Debtors 5 65,154 30,332
Cash at bank 161,191 53,805
226,345 84,137
CREDITORS
Amounts falling due within one year 6 295,187 198,373
NET CURRENT LIABILITIES (68,842 ) (114,236 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

487,711

210,036

CREDITORS
Amounts falling due after more than one
year

7

(366,874

)

(265,763

)

PROVISIONS FOR LIABILITIES (25,878 ) -
NET ASSETS/(LIABILITIES) 94,959 (55,727 )

CAPITAL AND RESERVES
Called up share capital 63,322 2
Retained earnings 31,637 (55,729 )
94,959 (55,727 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Balance Sheet - continued
30 June 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 director and authorised for issue on 29 July 2025 and were signed by:





C J Kerr - Director


Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Central Scotland Motorhome Hire Ltd 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.

The accounts have been prepared on a going concern basis as the directors have agreed to continue to provide financial support for the foreseeable future to enable the company to meet its liabilities as they fall due.

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
The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Fixtures & Fittings - 25% on cost
Motor Vehicles - 15% on cost

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.

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2024 357,060
Additions 341,840
Disposals (50,099 )
At 30 June 2025 648,801
DEPRECIATION
At 1 July 2024 32,788
Charge for year 59,460
At 30 June 2025 92,248
NET BOOK VALUE
At 30 June 2025 556,553
At 30 June 2024 324,272

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2024 354,015
Additions 341,840
Disposals (50,099 )
At 30 June 2025 645,756
DEPRECIATION
At 1 July 2024 30,599
Charge for year 58,698
At 30 June 2025 89,297
NET BOOK VALUE
At 30 June 2025 556,459
At 30 June 2024 323,416

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 23,501 -
Other debtors 41,653 30,332
65,154 30,332

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Hire purchase contracts 196,340 87,650
Taxation and social security 8,477 16,755
Other creditors 90,370 93,968
295,187 198,373

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.25 30.6.24
£    £   
Hire purchase contracts 366,874 265,763

Central Scotland Motorhome Hire Ltd (Registered number: SC663466)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.25 30.6.24
£    £   
Hire purchase contracts 563,214 353,413

Hire purchase liabilities are secured over the assets to which they relate.

9. RELATED PARTY DISCLOSURES

Included in Other Debtors is an amount due from a related company of £12,144 (2024 : £23,644)