IRIS Accounts Production v26.1.0.640 SC167517 Board of Directors 1.3.25 28.2.26 28.2.26 false true false false false true false Ordinary 1.00000 "A" Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC167517 2025-02-28 SC167517 2026-02-28 SC167517 2025-03-01 2026-02-28 SC167517 2024-02-29 SC167517 2024-03-01 2025-02-28 SC167517 2025-02-28 SC167517 ns15:Scotland 2025-03-01 2026-02-28 SC167517 ns14:PoundSterling 2025-03-01 2026-02-28 SC167517 ns10:Director1 2025-03-01 2026-02-28 SC167517 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC167517 ns10:SmallEntities 2025-03-01 2026-02-28 SC167517 ns10:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 SC167517 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 SC167517 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC167517 ns10:FullAccounts 2025-03-01 2026-02-28 SC167517 1 2025-03-01 2026-02-28 SC167517 ns10:OrdinaryShareClass1 2025-03-01 2026-02-28 SC167517 ns10:OrdinaryShareClass2 2025-03-01 2026-02-28 SC167517 ns10:Director3 2025-03-01 2026-02-28 SC167517 ns10:CompanySecretary1 2025-03-01 2026-02-28 SC167517 ns10:RegisteredOffice 2025-03-01 2026-02-28 SC167517 ns5:CurrentFinancialInstruments 2026-02-28 SC167517 ns5:CurrentFinancialInstruments 2025-02-28 SC167517 ns5:Non-currentFinancialInstruments 2026-02-28 SC167517 ns5:Non-currentFinancialInstruments 2025-02-28 SC167517 ns5:ShareCapital 2026-02-28 SC167517 ns5:ShareCapital 2025-02-28 SC167517 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 SC167517 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 SC167517 ns5:NetGoodwill 2025-03-01 2026-02-28 SC167517 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC167517 ns5:LeaseholdImprovements 2025-03-01 2026-02-28 SC167517 ns5:PlantMachinery 2025-03-01 2026-02-28 SC167517 ns5:FurnitureFittings 2025-03-01 2026-02-28 SC167517 ns5:MotorVehicles 2025-03-01 2026-02-28 SC167517 1 2025-03-01 2026-02-28 SC167517 ns5:NetGoodwill 2025-02-28 SC167517 ns5:NetGoodwill 2026-02-28 SC167517 ns5:NetGoodwill 2025-02-28 SC167517 ns5:LeaseholdImprovements 2025-02-28 SC167517 ns5:PlantMachinery 2025-02-28 SC167517 ns5:FurnitureFittings 2025-02-28 SC167517 ns5:MotorVehicles 2025-02-28 SC167517 ns5:LeaseholdImprovements 2026-02-28 SC167517 ns5:PlantMachinery 2026-02-28 SC167517 ns5:FurnitureFittings 2026-02-28 SC167517 ns5:MotorVehicles 2026-02-28 SC167517 ns5:LeaseholdImprovements 2025-02-28 SC167517 ns5:PlantMachinery 2025-02-28 SC167517 ns5:FurnitureFittings 2025-02-28 SC167517 ns5:MotorVehicles 2025-02-28 SC167517 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 SC167517 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 SC167517 ns10:OrdinaryShareClass1 2026-02-28 SC167517 ns10:OrdinaryShareClass2 2026-02-28 SC167517 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 SC167517 ns5:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28

REGISTERED NUMBER: SC167517 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Anderson Clark Motor Repairs Limited

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Certified Accountants' Report | 8 |

Anderson Clark Motor Repairs Limited

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | N J Johnstone

| A Reid

| SECRETARY: | Mrs K M Fraser

| REGISTERED OFFICE: | 16 Carsegate Road

| Inverness

| IV3 8EX

| REGISTERED NUMBER: | SC167517 (Scotland)

| ACCOUNTANTS: | Innes & Partners Limited

| Chartered Certified Accountants

| 9 Ardross Street

| Inverness

| IV3 5NN

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 179,855 |  | 210,989 |  |

179,855 |  | 210,989 |  |

CURRENT ASSETS

Stocks | 7,234 |  | 7,234 |  |

Debtors | 6 | 88,408 |  | 89,828 |  |

Cash at bank | 367,277 |  | 255,186 |  |

462,919 |  | 352,248 |  |

CREDITORS

Amounts falling due within one year | 7 | 281,988 |  | 259,040 |  |

NET CURRENT ASSETS | 180,931 |  | 93,208 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 360,786 |  | 304,197 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (17,047 | ) | (35,881 | ) |

PROVISIONS FOR LIABILITIES | (44,964 | ) | (52,748 | ) |

NET ASSETS | 298,775 |  | 215,568 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Retained earnings | 10 | 298,575 |  | 215,368 |  |

SHAREHOLDERS' FUNDS | 298,775 |  | 215,568 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Balance Sheet - continued

28 February 2026

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 Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

N J Johnstone - Director

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Anderson Clark Motor Repairs 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% and 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% 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.

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 . Payments in respect of directors pension scheme are also charged to profit and loss in the relevant period.

| Employee ownership trust (eot) payments

| Contributions made to the Employee Ownership Trust to enable the purchase of shares from existing shareholders are recognised directly in equity, as a debit to retained earnings and a credit to cash/bank, in the period in which they are made.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2025 - 13 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 60,000 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 60,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 March 2025 | 24,553 |  | 114,856 |  | 28,441 |  | 204,827 |  | 372,677 |  |

| Additions | - |  | 35,422 |  | - |  | - |  | 35,422 |  |

| Disposals | - |  | - |  | (226 | ) | (31,996 | ) | (32,222 | ) |

| At 28 February 2026 | 24,553 |  | 150,278 |  | 28,215 |  | 172,831 |  | 375,877 |  |

| DEPRECIATION

| At 1 March 2025 | 24,553 |  | 59,452 |  | 15,638 |  | 62,045 |  | 161,688 |  |

| Charge for year | - |  | 17,596 |  | 3,201 |  | 32,390 |  | 53,187 |  |

| Eliminated on disposal | - |  | - |  | (75 | ) | (18,778 | ) | (18,853 | ) |

| At 28 February 2026 | 24,553 |  | 77,048 |  | 18,764 |  | 75,657 |  | 196,022 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  | 73,230 |  | 9,451 |  | 97,174 |  | 179,855 |  |

| At 28 February 2025 | - |  | 55,404 |  | 12,803 |  | 142,782 |  | 210,989 |  |

| The net book value of tangible fixed assets includes £ 64,770 (2025 - £ 91,909 ) in respect of assets held under hire purchase contracts.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 87,565 |  | 88,701 |  |

| Other debtors | 843 |  | 1,127 |  |

88,408 |  | 89,828 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 18,834 |  | 22,603 |  |

| Trade creditors | 74,350 |  | 62,247 |  |

| Taxation and social security | 172,502 |  | 156,977 |  |

| Other creditors | 16,302 |  | 17,213 |  |

281,988 |  | 259,040 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Hire purchase contracts | 17,047 |  | 35,881 |  |

Anderson Clark Motor Repairs Limited (Registered number: SC167517)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 100 | "A" Ordinary | £1 | 100 |  | 100 |  |

200 |  | 200 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 March 2025 | 215,368 |  |

| Profit for the year | 268,207 |  |

| EOT payment | (185,000 | ) |

| At 28 February 2026 | 298,575 |  |

11. | RELATED PARTY DISCLOSURES

| During the year the company paid rent of £48,000 (2025: £44,000) to G J Clark director until 23 February 2026 and Mrs S Clark director until 16 September 2024, who were shareholders until 28 June 2024.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is The Anderson Clark Motor Repairs Employee Ownership Trust.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Anderson Clark Motor Repairs Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Anderson Clark Motor Repairs Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Anderson Clark Motor Repairs Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Anderson Clark Motor Repairs Limited and state those matters that we have agreed to state to the Board of Directors of Anderson Clark Motor Repairs Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Anderson Clark Motor Repairs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Anderson Clark Motor Repairs Limited. You consider that Anderson Clark Motor Repairs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Anderson Clark Motor Repairs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Innes & Partners Limited

Chartered Certified Accountants

9 Ardross Street

Inverness

IV3 5NN

29 May 2026