DG AUTO REPAIRS LIMITED


Directors	GUTHRIE, Amanda
	GUTHRIE, Daniel


Registered Address	Mckellar Accountancy, Unit Studio 2001 Mile End Mill, Abbey Mill Business Centre Ltd
	12 Seedhill Road
	Paisley
	PA1 1JS


Registered Number	SC726419 (Scotland)

Balance Sheet as at
31 March 2023

	Notes	2023
		£	£
Fixed assets
Tangible assets	3		4,955
			4,955
Current assets
Debtors		15,045
Cash at bank and on hand		2,848
		17,893
Creditors amounts falling due within one year	4	(32,178)
Net current assets (liabilities)			(14,285)
Total assets less current liabilities			(9,330)
Net assets			(9,330)
Capital and reserves
Called up share capital			100
Profit and loss account			(9,430)
Shareholders' funds			(9,330)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 October 2025, and are signed on its behalf by:

GUTHRIE, Daniel
Director
Registered Company No. SC726419

DG AUTO REPAIRS LIMITED

Notes to the Financial Statements
for the period ended 31 March 2023

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25

2.	Average number of employees


		2023
	Average number of employees during the year	5

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
Additions	6,606	6,606
At 31 March 23	6,606	6,606
Depreciation and impairment
Charge for year	1,651	1,651
At 31 March 23	1,651	1,651
Net book value
At 31 March 23	4,955	4,955
At 15 March 22	-	-

4.	Creditors: amounts due within one year

		2023
		£
	Trade creditors / trade payables	9,759
	Taxation and social security	22,141
	Other creditors	278
	Total	32,178