IRIS Accounts Production v26.1.0.640 SC263042 Board of Directors 1.2.25 31.1.26 31.1.26 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC263042 2025-01-31 SC263042 2026-01-31 SC263042 2025-02-01 2026-01-31 SC263042 2024-01-31 SC263042 2024-02-01 2025-01-31 SC263042 2025-01-31 SC263042 ns15:Scotland 2025-02-01 2026-01-31 SC263042 ns14:PoundSterling 2025-02-01 2026-01-31 SC263042 ns10:Director1 2025-02-01 2026-01-31 SC263042 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC263042 ns10:SmallEntities 2025-02-01 2026-01-31 SC263042 ns10:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC263042 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 SC263042 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC263042 ns10:FullAccounts 2025-02-01 2026-01-31 SC263042 ns10:Director2 2025-02-01 2026-01-31 SC263042 ns10:CompanySecretary1 2025-02-01 2026-01-31 SC263042 ns10:RegisteredOffice 2025-02-01 2026-01-31 SC263042 ns5:CurrentFinancialInstruments 2026-01-31 SC263042 ns5:CurrentFinancialInstruments 2025-01-31 SC263042 ns5:ShareCapital 2026-01-31 SC263042 ns5:ShareCapital 2025-01-31 SC263042 ns5:CapitalRedemptionReserve 2026-01-31 SC263042 ns5:CapitalRedemptionReserve 2025-01-31 SC263042 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 SC263042 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 SC263042 ns5:CostValuation 2025-01-31

REGISTERED NUMBER: SC263042 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2026 |

| for |

| Helensburgh Motor Holdings Limited |

| Helensburgh Motor Holdings Limited (Registered number: SC263042) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| Helensburgh Motor Holdings Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | G Mulvaney FCCA

| J E Cowan

| SECRETARY: | G Mulvaney FCCA

| REGISTERED OFFICE: | 5-7 John Street

| Helensburgh

| Dunbartonshire

| G84 8BA

| REGISTERED NUMBER: | SC263042 (Scotland)

| ACCOUNTANTS: | Henderson & Company

| 73 Union Street

| Greenock

| Renfrewshire

| PA16 8BG

| Helensburgh Motor Holdings Limited (Registered number: SC263042) |

Balance Sheet

31 January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 454,675 |  | 454,675 |  |

CURRENT ASSETS

Cash at bank | 8,460 |  | 8,561 |  |

CREDITORS

Amounts falling due within one year | 5 | 3,555 |  | 3,555 |  |

NET CURRENT ASSETS | 4,905 |  | 5,006 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 459,580 |  | 459,681 |  |

CAPITAL AND RESERVES

Called up share capital | 40,000 |  | 40,000 |  |

Capital redemption reserve | 60,000 |  | 60,000 |  |

Retained earnings | 359,580 |  | 359,681 |  |

SHAREHOLDERS' FUNDS | 459,580 |  | 459,681 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 3 June 2026 and were signed on its behalf by:

G Mulvaney FCCA - Director

| Helensburgh Motor Holdings Limited (Registered number: SC263042) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Helensburgh Motor Holdings 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.

| Investments

| Investments are included at cost less provision for any diminution in value.

| Dividends

| If the company declares dividends to the holders of equity instruments after the balance sheet date, the company does not recognise those dividends as a liability at the balance sheet date. The aggregate amount of equity dividends proposed before approval of the financial statements, which have not been shown as liabilities at the balance sheet date are disclosed by way of a note in the financial statements.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position bank overdrafts are shown within borrowings in current liabilities.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value and thereafter stated at amortised cost using the effective interest method, less any impairment.

| Creditors

| Basic financial instruments, including preference shares that are classified as debt, are measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is initially measured at fair value and subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

| Helensburgh Motor Holdings Limited (Registered number: SC263042) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 454,675 |  |

| NET BOOK VALUE

| At 31 January 2026 | 454,675 |  |

| At 31 January 2025 | 454,675 |  |

| The company holds 100% of the issued share capital of Helensburgh Motor Sales Ltd. For the year ended 31 January 2026 Helensburgh Motor Sales Ltd had a profit after taxation of £127,616 (2025 - £212,066) and the aggregate amount of its capital and reserves as at that date was £650,269 (2025 - £762,653).

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

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 3,555 |  | - |  |

| Taxation and social security | - |  | 3,555 |  |

3,555 |  | 3,555 |  |

6. | CAPITAL COMMITMENTS

2026 | 2025 |

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |

7. | ULTIMATE CONTROLLING PARTY

| The company is wholly owned by Helensburgh Automotive EOT Limited.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Helensburgh Motor Holdings 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 Helensburgh Motor Holdings Limited for the year ended 31 January 2026 which comprise the Income Statement, Other Comprehensive Income, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Helensburgh Motor Holdings 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 Helensburgh Motor Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Helensburgh Motor Holdings Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. 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 Helensburgh Motor Holdings 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 Helensburgh Motor Holdings Limited. You consider that Helensburgh Motor Holdings 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 Helensburgh Motor Holdings 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.

Henderson & Company

73 Union Street

Greenock

Renfrewshire

PA16 8BG

3 June 2026