REGISTERED NUMBER: SC424492 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Caledonia Vehicle Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Skimming

REGISTERED OFFICE:

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

REGISTERED NUMBER:

SC424492 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Tangible assets

4

66,590

44,121

CURRENT ASSETS

Stocks

5

525,037

538,680

Cash at bank

156,987

89,933

682,024

628,613

CREDITORS

Amounts falling due within one year

6

401,405

502,707

NET CURRENT ASSETS

280,619

125,906

TOTAL ASSETS LESS CURRENT LIABILITIES

347,209

170,027

CREDITORS

Amounts falling due after more than one year

7

208,670

33,556

NET ASSETS

138,539

136,471

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

137,539

135,471

SHAREHOLDERS' FUNDS

138,539

136,471

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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2026 and were signed by:

J Skimming - Director

1.	STATUTORY INFORMATION

Caledonia Vehicle Solutions Limited 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

15% on 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

55,262

43,266

98,528

Additions

34,220

-

34,220

At 31 July 2025

89,482

43,266

132,748

DEPRECIATION

At 1 August 2024

35,974

18,433

54,407

Charge for year

8,026

3,725

11,751

At 31 July 2025

44,000

22,158

66,158

NET BOOK VALUE

At 31 July 2025

45,482

21,108

66,590

At 31 July 2024

19,288

24,833

44,121

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

525,037

538,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

4,800

4,000

Hire purchase contracts

-

3,493

Trade creditors

249,734

225,299

Tax

56,191

15,708

Social security and other taxes

2,924

-

VAT

15,670

10,666

Directors' loan accounts

69,514

243,541

Accrued expenses

2,572

-

401,405

502,707

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

4,800

4,000

Bank loans - 2-5 years

13,870

12,000

Bank loans more 5 yr by instal

-

8,240

Hire purchase contracts

-

9,316

Directors' loan accounts

190,000

-

208,670

33,556

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

8,240

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1,000

Ordinary

1

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 August 2024

135,471

Profit for the year

52,068

Dividends

(50,000

)

At 31 July 2025

137,539