REGISTERED NUMBER: SC580389 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

A R CLOTWORTHY PERFORMANCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Clotworthy

REGISTERED OFFICE:

54 Brora Crescent

Kilmarnock

Ayrshire

KA3 1AF

REGISTERED NUMBER:

SC580389 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

94,283

101,555

CURRENT ASSETS

Stocks

1,500

5,500

Debtors

5

496

3,976

Cash at bank

53,747

29,492

55,743

38,968

CREDITORS

Amounts falling due within one year

6

55,384

34,968

NET CURRENT ASSETS

359

4,000

TOTAL ASSETS LESS CURRENT LIABILITIES

94,642

105,555

CREDITORS

Amounts falling due after more than one year

7

(54,252

)

(70,019

)

PROVISIONS FOR LIABILITIES

(23,068

)

(24,853

)

NET ASSETS

17,322

10,683

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

17,321

10,682

17,322

10,683

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 June 2026 and were signed by:

A Clotworthy - Director

1.	STATUTORY INFORMATION

A R Clotworthy Performance 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.

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

The financial statements relate to a single company.

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.

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.

Plant and machinery

-

15% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

143,946

41,938

185,884

Additions

13,990

-

13,990

At 30 November 2025

157,936

41,938

199,874

DEPRECIATION

At 1 December 2024

83,470

859

84,329

Charge for year

10,992

10,270

21,262

At 30 November 2025

94,462

11,129

105,591

NET BOOK VALUE

At 30 November 2025

63,474

30,809

94,283

At 30 November 2024

60,476

41,079

101,555

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

9,400

41,938

51,338

DEPRECIATION

At 1 December 2024

1,171

859

2,030

Charge for year

3,155

10,270

13,425

At 30 November 2025

4,326

11,129

15,455

NET BOOK VALUE

At 30 November 2025

5,074

30,809

35,883

At 30 November 2024

8,229

41,079

49,308

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

496

-

Other debtors

-

3,976

496

3,976

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,509

10,946

Hire purchase contracts (see note 8)

13,188

9,759

Trade creditors

15,694

10,889

Taxation and social security

12,121

1,231

Other creditors

3,872

2,143

55,384

34,968

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

30,814

41,323

Hire purchase contracts (see note 8)

23,438

28,696

54,252

70,019

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

2,411

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

13,188

9,759

Between one and five years

23,438

28,696

36,626

38,455

The total amount of leasing payments due on the lease of the property over the full lease duration is £88,484..

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

41,323

52,269

Hire purchase contracts

36,626

38,455

77,949

90,724

The bank loan is secured by a bond and floating charge over the assets of the company and by a personal guarantee from director A Clotworthy.

The hire purchase agreements are secured against the assets and by a personal guarantee from director A Clotworthy.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

A Clotworthy

Balance outstanding at start of year

-

6,704

Amounts repaid

-

(6,704

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-