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Company Registration No. SC426427 (Scotland)
Kelly Mitchell Automotive Ltd Unaudited accounts for the year ended 30 June 2025
Kelly Mitchell Automotive Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kelly Mitchell Automotive Ltd Company Information for the year ended 30 June 2025
Directors
Kevin Mitchell Jonathan Kelly James Kelly
Company Number
SC426427 (Scotland)
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Kelly Mitchell Automotive Ltd Statement of financial position as at 30 June 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
4
5,919 
Tangible assets
5
44,324 
50,243 
Current assets
Debtors
6
10,636 
Cash at bank and in hand
28,440 
39,076 
Creditors: amounts falling due within one year
7
(11,682)
Net current assets
27,394 
Total assets less current liabilities
77,637 
Creditors: amounts falling due after more than one year
8
(19,166)
Net assets
58,471 
Capital and reserves
Called up share capital
1 
Profit and loss account
58,470 
Shareholders' funds
58,471 
For the year ending 30 June 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 24 April 2026 and were signed on its behalf by
Jonathan Kelly Director Company Registration No. SC426427
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Kelly Mitchell Automotive Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Kelly Mitchell Automotive Ltd is a private company, limited by shares, registered in Scotland, registration number SC426427.
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
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2024
20,000 
At 30 June 2025
20,000 
Amortisation
At 1 July 2024
13,037 
Charge for the year
1,044 
At 30 June 2025
14,081 
Net book value
At 30 June 2025
5,919 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2024
21,775 
5,222 
2,117 
38,463 
67,577 
At 30 June 2025
21,775 
5,222 
2,117 
38,463 
67,577 
Depreciation
At 1 July 2024
- 
3,677 
1,451 
14,419 
19,547 
Charge for the year
- 
- 
100 
3,606 
3,706 
At 30 June 2025
- 
3,677 
1,551 
18,025 
23,253 
Net book value
At 30 June 2025
21,775 
1,545 
566 
20,438 
44,324 
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Kelly Mitchell Automotive Ltd Notes to the Accounts for the year ended 30 June 2025
6
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
10,636 
7
Creditors: amounts falling due within one year
2025 
£ 
VAT
3,242 
Accruals
8,440 
11,682 
8
Creditors: amounts falling due after more than one year
2025 
£ 
Bank loans
19,166 
9
Average number of employees
During the year the average number of employees was 0.
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