D&G Autocare Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of D&G Autocare Limited for the year ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of D&G Autocare Limited for the year ended 28 February 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of D&G Autocare Limited , as a body, in accordance with the terms of our engagement letter dated 20 November 2015. Our work has been undertaken solely to prepare for your approval the accounts of D&G Autocare Limited and state those matters that we have agreed to state to the directors of D&G Autocare Limited , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D&G Autocare Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that D&G Autocare Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D&G Autocare Limited . You consider that D&G Autocare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of D&G Autocare Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19/11/2025

Precision Accountants and Business Advisors Ltd

Coast Business Centre

11 Ainslie Street

Broughty Ferry

Dundee

DD5 3RR

Page 1

Page 2

D&G Autocare Limited

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: SC262338

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		525,390		1,376,881

			525,390		1,376,881
CURRENT ASSETS
Stocks		33,349		2,660
Debtors	5	2,104,324		291,740
Cash at bank and in hand		2,237,039		2,538,945

		4,374,712		2,833,345
Creditors: Amounts Falling Due Within One Year	6	(2,605,972 )		(1,968,489 )

NET CURRENT ASSETS (LIABILITIES)			1,768,740		864,856

TOTAL ASSETS LESS CURRENT LIABILITIES			2,294,130		2,241,737

Creditors: Amounts Falling Due After More Than One Year	7		(301,761 )		(493,220 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,128 )		(5,636 )

NET ASSETS			1,985,241		1,742,881

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Revaluation reserve	9		177,755		316,467
Profit and Loss Account			1,806,486		1,425,414

SHAREHOLDERS' FUNDS			1,985,241		1,742,881

Page 2

Page 3

D&G Autocare Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr George Stafford Simpson Director	Mr David Peter Hunter Director
19/11/2025

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

D&G Autocare Limited

Notes to the Financial Statements

For The Year Ended 28 February 2025

Notes to the Financial Statements

1. General Information

D&G Autocare Limited is a private company, limited by shares, incorporated in Scotland, registered number SC262338 . The registered office is 9 Nicol Street, Kirkcaldy, Fife, KY1 1NY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight line
Plant & Machinery	15% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	20% Reducing balance
Computer Equipment	33.33% Reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 4

Page 5

D&G Autocare Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements

entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabililities.

Basic financial liabilities

Basic financial liabilities including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitiutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabiilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised ost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as noncurrent liabilties. Trade creditors are recognised initally at transaction price and subsequently measured at amortised cost using the effective interest method.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 86 (2024: 87)

Page 5

Page 6

D&G Autocare Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 29 February 2024	940,835	550,121	710,095	7,740
Additions	30,000	29,472	99,436	-
Disposals	(970,835 )	-	(67,110 )	-

As at 28 February 2025	-	579,593	742,421	7,740

Depreciation
As at 29 February 2024	126,502	377,098	324,873	5,462
Provided during the period	-	30,374	115,856	456
Disposals	(126,502 )	-	(45,876 )	-

As at 28 February 2025	-	407,472	394,853	5,918

Net Book Value
As at 28 February 2025	-	172,121	347,568	1,822

As at 29 February 2024	814,333	173,023	385,222	2,278


	Computer Equipment	Total
	£	£
Cost
As at 29 February 2024	17,910	2,226,701
Additions	3,793	162,701
Disposals	-	(1,037,945 )

As at 28 February 2025	21,703	1,351,457

Depreciation
As at 29 February 2024	15,885	849,820
Provided during the period	1,939	148,625
Disposals	-	(172,378 )

As at 28 February 2025	17,824	826,067

Net Book Value
As at 28 February 2025	3,879	525,390

As at 29 February 2024	2,025	1,376,881

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	161,435	263,666
Other debtors	1,942,889	28,074

	2,104,324	291,740

Page 6

Page 7

D&G Autocare Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	582,643	595,509
Bank loans and overdrafts	10,375	10,119
Amounts owed to group undertakings	1,312,962	674,161
Other creditors	202,399	252,308
Taxation and social security	497,593	436,392

	2,605,972	1,968,489

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans - Long term	5,286	15,661
Other creditors	296,475	477,559

	301,761	493,220

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

9. Reserves

	Revaluation Reserve
	£
As at 29 February 2024	316,467
Deficit on revaluation	(138,712)

As at 28 February 2025	177,755

Page 7