1 June 2025 false No description of principal activity Taxfiler 2024.6 SC445774business:PrivateLimitedCompanyLtd2025-06-012026-05-31 SC4457742025-05-31 SC4457742025-06-012026-05-31 SC445774business:AuditExemptWithAccountantsReport2025-06-012026-05-31 SC445774business:FilletedAccounts2025-06-012026-05-31 SC4457742026-05-31 SC445774business:Director12025-06-012026-05-31 SC445774business:RegisteredOffice2025-06-012026-05-31 SC4457742025-05-31 SC445774core:WithinOneYear2026-05-31 SC445774core:WithinOneYear2025-05-31 SC445774core:ShareCapitalcore:PreviouslyStatedAmount2026-05-31 SC445774core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 SC445774core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-05-31 SC445774core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 SC445774core:PreviouslyStatedAmount2026-05-31 SC445774core:PreviouslyStatedAmount2025-05-31 SC445774business:SmallEntities2025-06-012026-05-31 SC445774countries:Scotland2025-06-012026-05-31 SC445774core:PlantMachinery2025-06-012026-05-31 SC445774core:MotorVehicles2025-06-012026-05-31 SC445774core:PlantMachinery2025-05-31 SC445774core:MotorVehicles2025-05-31 SC445774core:PlantMachinery2026-05-31 SC445774core:MotorVehicles2026-05-31 SC4457742024-06-012025-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC445774 (Scotland)
Ayr Premier Taxis (scotland) Limited Unaudited accounts for the year ended 31 May 2026
Ayr Premier Taxis (scotland) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ayr Premier Taxis (scotland) Limited Company Information for the year ended 31 May 2026
Director
John Kelly
Company Number
SC445774 (Scotland)
Registered Office
18 Whitfield Drive Heathfield Industrial Estate Ayr Ayrshire KA8 9RX Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
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Ayr Premier Taxis (scotland) Limited Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,027 
2,534 
Current assets
Debtors
5
46,510 
44,284 
Cash at bank and in hand
33,886 
38,109 
80,396 
82,393 
Creditors: amounts falling due within one year
6
(82,229)
(84,747)
Net current liabilities
(1,833)
(2,354)
Net assets
4,194 
180 
Capital and reserves
Called up share capital
6 
6 
Profit and loss account
4,188 
174 
Shareholders' funds
4,194 
180 
For the year ending 31 May 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 June 2026 and were signed on its behalf by
John Kelly Director Company Registration No. SC445774
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Ayr Premier Taxis (scotland) Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Ayr Premier Taxis (scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC445774. The registered office is 18 Whitfield Drive, Heathfield Industrial Estate, Ayr, Ayrshire, KA8 9RX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2025
3,732 
4,250 
7,982 
Additions
- 
5,000 
5,000 
At 31 May 2026
3,732 
9,250 
12,982 
Depreciation
At 1 June 2025
2,939 
2,509 
5,448 
Charge for the year
160 
1,347 
1,507 
At 31 May 2026
3,099 
3,856 
6,955 
Net book value
At 31 May 2026
633 
5,394 
6,027 
At 31 May 2025
793 
1,741 
2,534 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
46,510 
44,284 
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Ayr Premier Taxis (scotland) Limited Notes to the Accounts for the year ended 31 May 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
3,944 
5,607 
Trade creditors
36,073 
32,842 
Taxes and social security
709 
7,270 
Loans from directors
41,503 
39,028 
82,229 
84,747 
7
Average number of employees
During the year the average number of employees was 2 (2025: 1).
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