REGISTERED NUMBER: SC596086 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2025 to 15 April 2026

for

Solo Driver Training Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr W A Brown

Mrs S A Brown

REGISTERED OFFICE:

16 Knock View

Stuartfield

Peterhead

Aberdeenshire

AB42 5TQ

REGISTERED NUMBER:

SC596086 (Scotland)

ACCOUNTANTS:

SBP

Accountants

27 Finlayson Street

Fraserburgh

Aberdeenshire

AB43 9JQ

CURRENT ASSETS

Debtors

5

-

150

Cash at bank

8,284

7,478

8,284

7,628

CREDITORS

Amounts falling due within one year

6

3,801

6,191

NET CURRENT ASSETS

4,483

1,437

TOTAL ASSETS LESS CURRENT LIABILITIES

4,483

1,437

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

4,473

1,427

SHAREHOLDERS' FUNDS

4,483

1,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 15 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 15 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mr W A Brown - Director

1.	STATUTORY INFORMATION

Solo Driver Training Ltd 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.

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.

The company ceased trading on 15th April 2026 and is to be dissolved.

Turnover

Turnover represents fees collected and due for driving tuition services provided, net of franchise commissions and charges. Income is recognised when the company becomes legally entitled to receive it and when its value can be ascertained with sufficient degree of certainty. The company is not registered for VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer & Other equipmt

-

20% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

All remaining assets were transferred to the directors on cessation of trading at estimated market value.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

& Other

equipmt

£

COST

At 1 April 2025

1,155

Additions

1,149

Disposals

(2,304

)

At 15 April 2026

-

DEPRECIATION

At 1 April 2025

1,155

Eliminated on disposal

(1,155

)

At 15 April 2026

-

NET BOOK VALUE

At 15 April 2026

-

At 31 March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

15.4.26

31.3.25

£

£

Other debtors

-

150

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

15.4.26

31.3.25

£

£

Taxation and social security

714

281

Other creditors

3,087

5,910

3,801

6,191

The balance of creditors includes the sum of £1,696 owing to the directors.

7.	RELATED PARTY DISCLOSURES

During the financial year the director, Mr W.A.Brown recharged the company £3,262 in respect of mileage and interest charges in respect of business use of a personally owned motor car. The company ceased trading on 15 April 2026 and all remaining assets were transferred to the directors at estimated market value.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who between them own 100% of the issued share capital.