Company registration number: SC575274
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
Fleet Automotive Scotland Limited
Pages for filing with the Registrar
Company registration number: SC575274
Fleet Automotive Scotland Limited
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 110,256 127,668
110,256 127,668
Current assets
Stocks 42,283 34,769
Debtors 193,309 158,862
Cash at bank and in hand 178,199 232,290
413,791 425,921
Creditors: amounts falling due within one
year 		(156,289) (178,669)
Net current assets 257,502 247,252
Total assets less current liabilities 367,758 374,920
Creditors: Amounts falling due after more
than one year 		(307,442) (337,531)
NET ASSETS 60,316 37,389
Capital and reserves
Called up share capital 100 100
Profit and loss account 60,216 37,289
TOTAL EQUITY 60,316 37,389
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC575274
Fleet Automotive Scotland Limited
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 May 2026 and signed on its behalf by:
Mrs A Bell, Director Mr G Bell, Director
29 May 2026 29 May 2026
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Fleet Automotive Scotland Limited
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
Fleet Automotive Scotland Limited is a private company registered in Scotland. Its registered number is SC575274. The company is limited by shares. Its registered office is Unit 6 Centrium Business Park, Hagmill Road, Coatbridge, ML5 4GH.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Long leasehold property - 10% straight line
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings - 25% straight line
Motor vehicles - 50% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Fleet Automotive Scotland Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 17 (2024 - 18).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 October 2024 176,335 53,158 229,493
Additions - 7,500 7,500
At 30 September 2025 176,335 60,658 236,993
Depreciation
At 1 October 2024 57,384 44,441 101,825
Charge for year 17,633 7,279 24,912
At 30 September 2025 75,017 51,720 126,737
Net book value
At 30 September 2025 101,318 8,938 110,256
At 30 September 2024 118,951 8,717 127,668
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Fleet Automotive Scotland Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
5 LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:

Year 2025
Within one year £ 56,650
Between one and five years £226,600
In more than five years £ 56,650

Year 2024
Within one year £ 56,650
Between one and five years £226,600
In more than five years £113,300
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