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Company Registration No. SC148143 (Scotland)
Dunecht Garage Ltd. Unaudited accounts for the year ended 31 December 2025
Dunecht Garage Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Dunecht Garage Ltd. Company Information for the year ended 31 December 2025
Directors
W Gauld Mrs M Gauld I Gauld
Company Number
SC148143 (Scotland)
Registered Office
DUNECHT WESTHILL ABERDEENSHIRE AB32 7AX
Accountants
Adele Middler
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Dunecht Garage Ltd. Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
16,514
25,009
Current assets
Inventories
863,937
579,655
Debtors
5
380,945
856,322
Cash at bank and in hand
335,918
203,567
1,580,800
1,639,544
Creditors: amounts falling due within one year
6
(55,713)
(103,640)
Net current assets
1,525,087
1,535,904
Total assets less current liabilities
1,541,601
1,560,913
Creditors: amounts falling due after more than one year
7
-
(8,250)
Provisions for liabilities
Deferred tax
-
(5,020)
Net assets
1,541,601
1,547,643
Capital and reserves
Called up share capital
300
300
Profit and loss account
1,541,301
1,547,343
Shareholders' funds
1,541,601
1,547,643
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by
I Gauld Director Company Registration No. SC148143
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Dunecht Garage Ltd. Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Dunecht Garage Ltd. is a private company, limited by shares, registered in Scotland, registration number SC148143. The registered office is DUNECHT, WESTHILL, ABERDEENSHIRE, AB32 7AX.
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
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
22,760
167,919
4,485
195,164
At 31 December 2025
22,760
167,919
4,485
195,164
Depreciation
At 1 January 2025
19,770
145,900
4,485
170,155
Charge for the year
2,990
5,505
-
8,495
At 31 December 2025
22,760
151,405
4,485
178,650
Net book value
At 31 December 2025
-
16,514
-
16,514
At 31 December 2024
2,990
22,019
-
25,009
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
335,705
848,970
Accrued income and prepayments
8,253
7,352
Other debtors
36,987
-
380,945
856,322
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Dunecht Garage Ltd. Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
8,244
VAT
13,952
22,205
Trade creditors
30,710
63,044
Taxes and social security
4,956
4,052
Other creditors
6,095
6,095
55,713
103,640
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
8,250
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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