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Company Registration No. SC310118 (Scotland)
Angle Park Auto Centre Limited Unaudited accounts for the year ended 31 December 2024
Angle Park Auto Centre Limited Unaudited accounts Contents
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Angle Park Auto Centre Limited Company Information for the year ended 31 December 2024
Director
Kamran Jahan
Company Number
SC310118 (Scotland)
Registered Office
22 Lower Gilmore Place Edinburgh EH3 9NY
Accountants
Select Financial Management (Scotland) Ltd Accountants & Business Advisers Axwell House 2 Westerton Road Broxburn West Lothian EH52 5AU
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Angle Park Auto Centre Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,252 
3,382 
Current assets
Inventories
32,995 
47,495 
Debtors
4,698 
2,292 
Cash at bank and in hand
190,377 
167,409 
228,070 
217,196 
Creditors: amounts falling due within one year
(32,371)
(31,658)
Net current assets
195,699 
185,538 
Total assets less current liabilities
197,951 
188,920 
Creditors: amounts falling due after more than one year
(27,337)
(35,842)
Net assets
170,614 
153,078 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
170,613 
153,077 
Shareholders' funds
170,614 
153,078 
For the year ending 31 December 2024 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 9 July 2025 and were signed on its behalf by
Kamran Jahan Director Company Registration No. SC310118
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Angle Park Auto Centre Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Angle Park Auto Centre Limited is a private company, limited by shares, registered in Scotland, registration number SC310118. The registered office is 22 Lower Gilmore Place, Edinburgh, EH3 9NY.
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 remained unchanged from the previous year, and also 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.
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:
Plant & machinery
20% Straight Line
Motor vehicles
25% Reducing Balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Angle Park Auto Centre Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
5,719 
At 31 December 2024
5,719 
Depreciation
At 1 January 2024
2,337 
Charge for the year
1,130 
At 31 December 2024
3,467 
Net book value
At 31 December 2024
2,252 
At 31 December 2023
3,382 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,406 
- 
Accrued income and prepayments
2,292 
2,292 
4,698 
2,292 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,555 
5,555 
VAT
3,788 
2,842 
Obligations under finance leases and hire purchase contracts
3,000 
3,000 
Trade creditors
3,833 
- 
Taxes and social security
13,379 
18,082 
Loans from directors
616 
159 
Accruals
2,200 
2,020 
32,371 
31,658 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
24,534 
30,092 
Obligations under finance leases and hire purchase contracts
2,803 
5,750 
27,337 
35,842 
Aggregate of amounts that fall due for payment after five years
1,800 
7,875 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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