Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 SC351216 Mr Tommy Wilson Mrs Heather Wilson Thomas Wilson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC351216 2024-11-30 SC351216 2025-11-30 SC351216 2024-12-01 2025-11-30 SC351216 frs-core:CurrentFinancialInstruments 2025-11-30 SC351216 frs-core:Non-currentFinancialInstruments 2025-11-30 SC351216 frs-core:MotorVehicles 2025-11-30 SC351216 frs-core:MotorVehicles 2024-12-01 2025-11-30 SC351216 frs-core:MotorVehicles 2024-11-30 SC351216 frs-core:WithinOneYear 2025-11-30 SC351216 frs-core:ShareCapital 2025-11-30 SC351216 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 SC351216 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC351216 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 SC351216 frs-bus:SmallEntities 2024-12-01 2025-11-30 SC351216 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC351216 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC351216 1 2024-12-01 2025-11-30 SC351216 frs-bus:Director1 2024-12-01 2025-11-30 SC351216 frs-bus:Director2 2024-12-01 2025-11-30 SC351216 frs-countries:Scotland 2024-12-01 2025-11-30 SC351216 2023-11-30 SC351216 2024-11-30 SC351216 2023-12-01 2024-11-30 SC351216 frs-core:CurrentFinancialInstruments 2024-11-30 SC351216 frs-core:Non-currentFinancialInstruments 2024-11-30 SC351216 frs-core:WithinOneYear 2024-11-30 SC351216 frs-core:ShareCapital 2024-11-30 SC351216 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: SC351216
Gyle Service & Mot Centre (Edinburgh) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Paterson Accountancy Ltd
15 Mushet Road
Kirkton Campus
Livingston
EH54 7GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC351216
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,415 43,189
35,415 43,189
CURRENT ASSETS
Debtors 5 2 2
Cash at bank and in hand 511,021 412,925
511,023 412,927
Creditors: Amounts Falling Due Within One Year 6 - (63,295 )
NET CURRENT ASSETS (LIABILITIES) 511,023 349,632
TOTAL ASSETS LESS CURRENT LIABILITIES 546,438 392,821
Creditors: Amounts Falling Due After More Than One Year 7 (164,599 ) (103,446 )
NET ASSETS 381,839 289,375
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 381,837 289,373
SHAREHOLDERS' FUNDS 381,839 289,375
Page 1
Page 2
For the year ending 30 November 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 27 May 2026 and were signed on its behalf by:
Mr Tommy Wilson
Director
27/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gyle Service & Mot Centre (Edinburgh) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC351216 . The registered office is Unit 13, (2), South Gyle Trade Park South Glye Crescent, Edinburgh, EH12 9EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 18% reducing
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 1
Manufacturing 5 7
7 8
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 December 2024 64,230
As at 30 November 2025 64,230
Depreciation
As at 1 December 2024 21,041
Provided during the period 7,774
As at 30 November 2025 28,815
Net Book Value
As at 30 November 2025 35,415
As at 1 December 2024 43,189
5. Debtors
2025 2024
£ £
Due within one year
Called up share capital not paid 2 2
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - (2,362 )
Directors' loan accounts - 65,657
- 63,295
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 70,219 77,673
Directors loan account 94,380 25,773
164,599 103,446
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,362 -
Less: Finance charges allocated to future periods 2,362 2,362
- (2,362 )
9. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 2 2
Amount of Allotted, Called Up Share Capital 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Thomas Wilson by virtue of his ownership of 100% of the issued share capital in the company.
Page 5