Helensburgh Motor Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC263042 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Helensburgh Motor Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

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

FIXED ASSETS

Investments

4

454,675

CURRENT ASSETS

Cash at bank

8,460

8,561

CREDITORS

Amounts falling due within one year

5

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

Capital redemption reserve

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

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).

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

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.

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