REGISTERED NUMBER: SC705399 (Scotland)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Rosehall Garage Shotts Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

V Brown

J Brown

SECRETARY:

REGISTERED OFFICE:

191 Station Road

Shotts

North Lanarkshire

ML7 4BA

REGISTERED NUMBER:

SC705399 (Scotland)

ACCOUNTANTS:

EAC Accountancy Limited

191 Station Road

Shotts

North Lanarkshire

ML7 4BA

The directors present their report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of vehicle repair and maintenance.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 August 2024 to the date of this report.

V Brown

J Brown

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

V Brown - Director

9 January 2026

TURNOVER

364,281

320,990

Cost of sales

210,036

206,114

GROSS PROFIT

154,245

114,876

Administrative expenses

118,030

63,898

OPERATING PROFIT

4

36,215

50,978

Interest payable and similar expenses

1,006

857

PROFIT BEFORE TAXATION

35,209

50,121

Tax on profit

6,689

9,523

PROFIT FOR THE FINANCIAL YEAR

28,520

40,598

FIXED ASSETS

Tangible assets

5

38,169

50,892

CURRENT ASSETS

Stocks

6,937

11,294

Debtors

6

5,533

3,807

Cash at bank

94,829

51,324

107,299

66,425

CREDITORS

Amounts falling due within one year

7

46,027

46,682

NET CURRENT ASSETS

61,272

19,743

TOTAL ASSETS LESS CURRENT LIABILITIES

99,441

70,635

CREDITORS

Amounts falling due after more than one year

8

(20,735

)

(17,031

)

PROVISIONS FOR LIABILITIES

(7,252

)

(9,670

)

NET ASSETS

71,454

43,934

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

71,452

43,932

71,454

43,934

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2026 and were signed on its behalf by:

J Brown - Director

1.	STATUTORY INFORMATION

Rosehall Garage Shotts Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.7.25

31.7.24

£

£

Depreciation - owned assets

12,723

16,963

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

84,600

DEPRECIATION

At 1 August 2024

33,708

Charge for year

12,723

At 31 July 2025

46,431

NET BOOK VALUE

At 31 July 2025

38,169

At 31 July 2024

50,892

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

5,533

3,807

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,151

9,918

Hire purchase contracts

3,750

5,000

Trade creditors

12,230

13,287

Taxation and social security

17,296

15,877

Other creditors

2,600

2,600

46,027

46,682

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

2,897

13,281

Hire purchase contracts

-

3,750

Other creditors

17,838

-

20,735

17,031