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Company Registration No. SC768678 (Scotland)
Saracen Autos Ltd Unaudited accounts for the year ended 31 May 2025
Saracen Autos Ltd Unaudited accounts Contents
Page
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Saracen Autos Ltd Company Information for the year ended 31 May 2025
Director
Scott Weldon
Company Number
SC768678 (Scotland)
Registered Office
Denmark Motor Co 102 Denmark Street Glasgow Lanarkshire G22 5LQ Scotland
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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Saracen Autos Ltd Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
53,757 
5,031 
Current assets
Debtors
25,911 
7,763 
Cash at bank and in hand
4,834 
6,732 
30,745 
14,495 
Creditors: amounts falling due within one year
(30,491)
(10,201)
Net current assets
254 
4,294 
Total assets less current liabilities
54,011 
9,325 
Creditors: amounts falling due after more than one year
(53,369)
- 
Net assets
642 
9,325 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
641 
9,324 
Shareholders' funds
642 
9,325 
For the year ending 31 May 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2025 and were signed on its behalf by
Scott Weldon Director Company Registration No. SC768678
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Saracen Autos Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Saracen Autos Ltd is a private company, limited by shares, registered in Scotland, registration number SC768678. The registered office is Denmark Motor Co, 102 Denmark Street, Glasgow, Lanarkshire, G22 5LQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
1,700 
5,008 
6,708 
Additions
- 
59,980 
59,980 
At 31 May 2025
1,700 
64,988 
66,688 
Depreciation
At 1 June 2024
425 
1,252 
1,677 
Charge for the year
319 
10,935 
11,254 
At 31 May 2025
744 
12,187 
12,931 
Net book value
At 31 May 2025
956 
52,801 
53,757 
At 31 May 2024
1,275 
3,756 
5,031 
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Saracen Autos Ltd Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,201 
7,763 
Amounts falling due after more than one year
Other debtors
18,710 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,287 
3,377 
Obligations under finance leases and hire purchase contracts
14,222 
- 
Taxes and social security
2,636 
1,863 
Other creditors
748 
- 
Loans from directors
2 
2,663 
Accruals
4,596 
2,298 
30,491 
10,201 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
53,369 
- 
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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