UNITED COACHES LIMITED


Director	MCGROARTY, Helen Yuile


Registered Address	5 Victoria Place
	Airdrie
	ML6 9BU


Registered Number	SC305533 (Scotland)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		282,139		292,026
			282,139		292,026
Current assets
Debtors	4	140,918		100,247
Cash at bank and on hand		79,228		48,188
		220,146		148,435
Creditors amounts falling due within one year	5	(84,490)		(98,563)
Net current assets (liabilities)			135,656		49,872
Total assets less current liabilities			417,795		341,898
Net assets			417,795		341,898
Capital and reserves
Called up share capital			100		100
Profit and loss account			417,695		341,798
Shareholders' funds			417,795		341,898

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 Director acknowledges 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 Director on 28 November 2025, and are signed on its behalf by:

MCGROARTY, Helen Yuile
Director
Registered Company No. SC305533

UNITED COACHES 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 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.

	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.

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.

	Revenue from rendering of services
	Revenue 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.

	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.

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:

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:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	665,043
	Additions	86,642
	Disposals	(67,311)
	At 31 August 25	684,374
	Depreciation and impairment
	At 01 September 24	373,016
	Charge for year	72,869
	On disposals	(43,650)
	At 31 August 25	402,236
	Net book value
	At 31 August 25	282,139
	At 31 August 24	292,026

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	132,783	100,247
Prepayments and accrued income	8,135	-
Total	140,918	100,247

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	18,371
Taxation and social security	46,207	44,658
Other creditors	33,783	33,334
Accrued liabilities and deferred income	4,500	2,200
Total	84,490	98,563

6.	Directors advances, credits and guarantees
	At the year-end. there was a balance due to United Coaches Ltd from the Directors of £34,713 (2024: £6,707). This loan is interest-free and is repayable on demand.

7.	Controlling party
	The ultimate controlling party was Mrs. Helen McGroarty, a Director and shareholder of the company.