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Company Registration No. SC809782 (Scotland)
Highway School Of Motoring Ltd Unaudited accounts for the period from 8 May 2024 to 31 May 2025
Highway School Of Motoring Ltd Unaudited accounts Contents
Page
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Highway School Of Motoring Ltd Company Information for the period from 8 May 2024 to 31 May 2025
Director
Saju POULOSE
Company Number
SC809782 (Scotland)
Registered Office
17 Penicuik Drive Glasgow Lanarkshire G32 6FD Scotland
Accountants
Orb7 Limited 53 Peartree Drive,Farnworth,Bolton,Lanca Manchester Bolton Lancashire BL4 9RR
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Highway School Of Motoring Ltd Statement of financial position as at 31 May 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
577 
Current assets
Debtors
100 
Cash at bank and in hand
10,136 
10,236 
Creditors: amounts falling due within one year
(10,045)
Net current assets
191 
Net assets
768 
Capital and reserves
Called up share capital
100 
Profit and loss account
668 
Shareholders' funds
768 
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 August 2025 and were signed on its behalf by
Saju POULOSE Director Company Registration No. SC809782
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Highway School Of Motoring Ltd Notes to the Accounts for the period from 8 May 2024 to 31 May 2025
1
Statutory information
Highway School Of Motoring Ltd is a private company, limited by shares, registered in Scotland, registration number SC809782. The registered office is 17 Penicuik Drive, Glasgow, Lanarkshire, G32 6FD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% diminishing balancing method
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 8 May 2024
- 
Additions
769 
At 31 May 2025
769 
Depreciation
Charge for the period
192 
At 31 May 2025
192 
Net book value
At 31 May 2025
577 
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Highway School Of Motoring Ltd Notes to the Accounts for the period from 8 May 2024 to 31 May 2025
5
Debtors
2025 
£ 
Amounts falling due after more than one year
Other debtors
100 
6
Creditors: amounts falling due within one year
2025 
£ 
Taxes and social security
1,726 
Proposed dividends
5,000 
Accruals
3,319 
10,045 
7
Average number of employees
During the period the average number of employees was 0.
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