Company registration number SC781786 (Scotland)
ADAM PURVES RETAIL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ADAM PURVES RETAIL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 12
ADAM PURVES RETAIL LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
73,500
-
0
Tangible assets
6
1,312,980
-
0
Investment property
5
628,980
-
0
Investments
7
15
-
0
2,015,475
-
0
Current assets
Stocks
167,763
-
Debtors
8
1,683,554
1
Cash at bank and in hand
193,412
-
0
2,044,729
1
Creditors: amounts falling due within one year
9
(436,784)
-
0
Net current assets
1,607,945
1
Total assets less current liabilities
3,623,420
1
Creditors: amounts falling due after more than one year
10
(165,302)
-
0
Provisions for liabilities
(125,273)
-
0
Net assets
3,332,845
1
Capital and reserves
Called up share capital
11
3,315,491
1
Profit and loss reserves
12
17,354
-
0
Total equity
3,332,845
1
ADAM PURVES RETAIL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 November 2025 and are signed on its behalf by:
Andrew A Purves
Director
Company registration number SC781786 (Scotland)
ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Adam Purves Retail Limited is a private company limited by shares incorporated in Scotland. The registered office is Wilderhaugh Service Station, Wilderhaugh, GALASHIELS, TD1 1PW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services from sale of fuel, shop sales and other forecourt income provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Straight line basis over 50 years
Plant and equipment
10-33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
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 liabilities.

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 constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, 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. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

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

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
35
0
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024
-
0
Transfers
78,300
At 31 March 2025
78,300
Amortisation and impairment
At 1 April 2024
-
0
Amortisation charged for the year
4,800
At 31 March 2025
4,800
Carrying amount
At 31 March 2025
73,500
At 31 March 2024
-
0
5
Investment property
2025
£
Fair value
At 1 April 2024
-
0
Additions
28,980
Transfers
600,000
At 31 March 2025
628,980
ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
5
Investment property
(Continued)
- 8 -

Investment property comprises rental units in Galashiels. There was a further purchase of a property during the year amounting to £28,980. The fair value of the investment property has been arrived at on the basis of a valuation carried out previously by D M Hall, Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
-
0
-
0
-
0
Additions
36,444
132,266
168,710
Transfers
1,134,315
50,280
1,184,595
At 31 March 2025
1,170,759
182,546
1,353,305
Depreciation and impairment
At 1 April 2024
-
0
-
0
-
0
Depreciation charged in the year
22,929
17,396
40,325
At 31 March 2025
22,929
17,396
40,325
Carrying amount
At 31 March 2025
1,147,830
165,150
1,312,980
At 31 March 2024
-
0
-
0
-
0
7
Fixed asset investments
2025
2024
£
£
Other investments other than loans
15
-
0
ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Fixed asset investments
(Continued)
- 9 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
-
Transfers
15
At 31 March 2025
15
Carrying amount
At 31 March 2025
15
At 31 March 2024
-
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
72,979
-
0
Other debtors
251,930
1
324,909
1
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
1,358,645
-
0
Total debtors
1,683,554
1

Included in other debtors is a loan to a director. This is detailed in note 15.

Also included in other debtors is a loan of £1,358,645 due from Adam Purves Estates Limited and another loan due from Adam Purves Galashiels Limited Limited of £24,463 following the demerger.

The directors during the year Andrew A Purves, Flora S M Purves and Angus A Towers are also directors of both these companies. Lilly M Purves was recently appointed as a director.

During the year the company charged interest on the loan to Adam Purves Estates Limited amounting to £30,000. The other loan to Adam Purves Galashiels Limited is interest free and repayable on demand.

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
9
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
21,000
-
0
Trade creditors
217,047
-
0
Corporation tax
26,540
-
0
Other taxation and social security
39,107
-
0
Other creditors
133,090
-
0
436,784
-
0

The bank loan is secured by a floating charge over the assets of the company.

10
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
165,302
-
0

The bank loan is secured by a floating charge over the assets of the company.

11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
3,315,443
1
3,315,443
1
A Ordinary of £1 each
8
0
8
-
0
B Ordinary of £1 each
8
0
8
-
0
C Ordinary of £1 each
8
0
8
-
0
D ordinary of £1 each
8
0
8
-
0
E Ordinary of £1 each
8
-
8
-
F Ordinary of £1 each
8
-
8
-
3,315,491
1
3,315,491
1

T he company has allotted 3,315,490 Ordinary shares of £1 each during the financial year as follows:

3,315.442 Ordinary shares of £1 each

8 A Ordinary shares of £1 each

8 B Ordinary shares of £1 each

8 C Ordinary shares of £1 each

8 D Ordinary shares of £1 each

8 E Ordinary shares of £1 each

8 F Ordinary shares of £1 each

This was in connection with the transfer of the assets from APGL Holdings 2023 Limited on Demerger.

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
12
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
-
0
-
0
Adjusted balance
-
0
-
0
Profit for the year
53,354
-
0
Dividends declared and paid in the year
(36,000)
-
At the end of the year
17,354
-
13
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
81,428
-
0
As lessor - operating leases

The operating leases represent leases to several third parties. The leases are negotiated over terms of 5 to 10 years and rentals are fixed for 3 to 5 years. All leases include a provision for 3 - 5 yearly upward rent reviews according to prevailing market conditions, or to a pre-agreed value.

There are break clauses as well as options in place for either party to extend the lease terms.

Future rental income based on the current leases in place at 31 March 2025 through to the break or renewal clauses in the leases amount to £284,800.

14
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

The company provided management services to Adam Purves Estates Limited amounting to £18,000 and Adam Purves Galashiels Limited for £72,000. Andrew A Purves, Flora S M Purves and Angus A Towers are directors of all three companies.

The company were charged £5,000 for consultancy fees from Andy Purves Ltd whom Andrew A Purves is a director.

15
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Dividends totalling £30,000 (2024 - £0) were paid in the year in respect of shares held by the company's directors.

ADAM PURVES RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Directors' transactions
(Continued)
- 12 -
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Loan
2.25
-
77,809
1,477
(22,000)
57,286
Loan
-
-
117
-
-
117
-
77,926
1,477
(22,000)
57,403
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