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OFF-ROAD CUSTOM AND CLASSIC VEHICLES LIMITED

Registered Number
SC616635
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

OFF-ROAD CUSTOM AND CLASSIC VEHICLES LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | James Boyle
| James Boyle

Company Secretary | BOYLE, James

Registered Address | Unit 7. Block 5 Larkfield Industrial Estate
| Earnhill Road
| Greenock
| PA16 0EQ

Registered Number | SC616635 (Scotland)

OFF-ROAD CUSTOM AND CLASSIC VEHICLES LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,080 |  |  |  | 2,098
|  |  |  | 1,080 |  |  |  | 2,098
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 59 |  |  |  | 658 |  |
|  | 59 |  |  |  | 658 |  |
Creditors amounts falling due within one year | 4 | (24,848) |  |  |  | (26,808) |  |
Net current assets (liabilities) |  |  |  | (24,789) |  |  |  | (26,150)
Total assets less current liabilities |  |  |  | (23,709) |  |  |  | (24,052)
Creditors amounts falling due after one year | 5 |  |  | (9,525) |  |  |  | (10,367)
Net assets |  |  |  | (33,234) |  |  |  | (34,419)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 8 |  |  |  | 8
Profit and loss account |  |  |  | (33,242) |  |  |  | (34,427)
Shareholders' funds |  |  |  | (33,234) |  |  |  | (34,419)

- 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 11 November 2025, and are signed on its behalf by:
James Boyle Director Registered Company No. SC616635

OFF-ROAD CUSTOM AND CLASSIC VEHICLES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

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).

| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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:

|  | Straight line (years)
| Plant and machinery | 4

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 6,944 |  | 6,944
| At 31 December 24 | 6,944 |  | 6,944
| Depreciation and impairment
| At 01 January 24 | 4,846 |  | 4,846
| Charge for year | 1,018 |  | 1,018
| At 31 December 24 | 5,864 |  | 5,864
| Net book value
| At 31 December 24 | 1,080 |  | 1,080
| At 31 December 23 | 2,098 |  | 2,098

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 24,382 |  | 26,262
| Accrued liabilities and deferred income | 466 |  | 546
| Total | 24,848 |  | 26,808

5. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 9,525 |  | 10,367
| Total | 9,525 |  | 10,367