ANGUS CLINTON (MOTORS) LIMITED


Directors	CLINTON, Alexander
	CLINTON, Angus
	CLINTON, Donald John
	CLINTON, Michael, Dr


Registered Address	The Garage
	Sandwick Road
	Stornoway
	HS1 2SL


Registered Number	SC050499 (Scotland)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		54,915		61,406
			54,915		61,406
Current assets
Stocks		195,860		203,782
Debtors	4	49,179		121,854
Cash at bank and on hand		396,956		287,292
		641,995		612,928
Creditors amounts falling due within one year	5	(113,450)		(94,098)
Net current assets (liabilities)			528,545		518,830
Total assets less current liabilities			583,460		580,236
Net assets			583,460		580,236
Capital and reserves
Called up share capital			18,000		18,000
Profit and loss account			565,460		562,236
Shareholders' funds			583,460		580,236

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 15 December 2025, and are signed on its behalf by:

CLINTON, Alexander
Director
Registered Company No. SC050499

ANGUS CLINTON (MOTORS) LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	50
	Plant and machinery	10

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		8

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	152,272
	At 31 August 25	152,272
	Depreciation and impairment
	At 01 September 24	90,866
	Charge for year	6,491
	At 31 August 25	97,357
	Net book value
	At 31 August 25	54,915
	At 31 August 24	61,406

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	30,592	121,854
Prepayments and accrued income	18,587	-
Total	49,179	121,854


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	45,874	14,310
Amounts owed to related parties	33,668	33,668
Taxation and social security	30,055	37,273
Other creditors	253	48
Accrued liabilities and deferred income	3,600	8,799
Total	113,450	94,098


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.