1 June 2024 false No description of principal activity Taxfiler 2024.6 SC768482 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC768482 2024-05-31 SC768482 2024-06-01 2025-05-31 SC768482 business:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC768482 business:FilletedAccounts 2024-06-01 2025-05-31 SC768482 2025-05-31 SC768482 business:Director1 2024-06-01 2025-05-31 SC768482 business:RegisteredOffice 2024-06-01 2025-05-31 SC768482 2024-05-31 SC768482 core:WithinOneYear 2025-05-31 SC768482 core:WithinOneYear 2024-05-31 SC768482 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 SC768482 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 SC768482 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 SC768482 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 SC768482 core:PreviouslyStatedAmount 2025-05-31 SC768482 core:PreviouslyStatedAmount 2024-05-31 SC768482 business:SmallEntities 2024-06-01 2025-05-31 SC768482 countries:Scotland 2024-06-01 2025-05-31 SC768482 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC768482 (Scotland)
300 Parts Ltd Filleted Accounts for the year ended 31 May 2025
300 Parts Ltd Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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300 Parts Ltd Company Information for the year ended 31 May 2025
Director
Adomas Kirdulis
Company Number
SC768482 (Scotland)
Registered Office
45 Linkwood Road Airdrie ML6 6GP Scotland
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300 Parts Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Current assets
Inventories
2,073
19,086
Debtors
4
11,919
-
Cash at bank and in hand
(3,466)
397
10,526
19,483
Creditors: amounts falling due within one year
5
(8,609)
(17,249)
Net current assets
1,917
2,234
Net assets
1,917
2,234
Capital and reserves
Called up share capital
100
100
Profit and loss account
1,817
2,134
Shareholders' funds
1,917
2,234
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 13 February 2026 and were signed on its behalf by
Adomas Kirdulis Director Company Registration No. SC768482
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300 Parts Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
300 Parts Ltd is a private company, limited by shares, registered in Scotland, registration number SC768482. The registered office is 45 Linkwood Road, Airdrie, ML6 6GP, 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.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
11,919
-
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,887
-
Taxes and social security
722
708
Other creditors
6,000
-
Loans from directors
-
16,541
8,609
17,249
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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