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REGISTERED NUMBER: SC052213 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Allander Coaches Limited

Allander Coaches Limited (Registered number: SC052213)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Allander Coaches Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | G S Wilson

| G F Wilson

| Ms E B Wilson

| REGISTERED OFFICE: | Unit 19

| Cloberfield Industrial Estate

| Milngavie

| Glasgow

| G62 7LN

| REGISTERED NUMBER: | SC052213 (Scotland)

| ACCOUNTANTS: | Accountants Plus

| Chartered Certified Accountants

| Second Floor

| Airbles House

| 270 Airbles Road

| Motherwell

| ML1 3AT

Allander Coaches Limited (Registered number: SC052213)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,675,104 |  | 2,343,938 |  |

CURRENT ASSETS

Stocks | 10,200 |  | 21,513 |  |

Debtors | 5 | 133,371 |  | 125,940 |  |

Cash at bank and in hand | 724,358 |  | 610,830 |  |

867,929 |  | 758,283 |  |

CREDITORS

Amounts falling due within one year | 6 | 384,722 |  | 370,400 |  |

NET CURRENT ASSETS | 483,207 |  | 387,883 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,158,311 |  | 2,731,821 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (497,162 | ) | (408,354 | ) |

PROVISIONS FOR LIABILITIES | (455,800 | ) | (475,039 | ) |

NET ASSETS | 2,205,349 |  | 1,848,428 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 2,195,349 |  | 1,838,428 |  |

2,205,349 |  | 1,848,428 |  |

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

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

Allander Coaches Limited (Registered number: SC052213)

Balance Sheet - continued

31 March 2026

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 22 June 2026 and were signed on its behalf by:

Ms E B Wilson - Director

Allander Coaches Limited (Registered number: SC052213)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Allander Coaches 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.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance and at varying rates on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Debtors

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

| Creditors

| Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and bank balances

| Cash and bank balances are measured at the transaction price.

Allander Coaches Limited (Registered number: SC052213)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 30 (2025 - 30 ) .

Allander Coaches Limited (Registered number: SC052213)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025 | 238,607 |  | 132,521 |  | 3,518,096 |  | 3,889,224 |  |

| Additions | - |  | 525 |  | 526,000 |  | 526,525 |  |

| At 31 March 2026 | 238,607 |  | 133,046 |  | 4,044,096 |  | 4,415,749 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 126,861 |  | 1,418,425 |  | 1,545,286 |  |

| Charge for year | - |  | 1,546 |  | 193,813 |  | 195,359 |  |

| At 31 March 2026 | - |  | 128,407 |  | 1,612,238 |  | 1,740,645 |  |

| NET BOOK VALUE

| At 31 March 2026 | 238,607 |  | 4,639 |  | 2,431,858 |  | 2,675,104 |  |

| At 31 March 2025 | 238,607 |  | 5,660 |  | 2,099,671 |  | 2,343,938 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 62,852 |  | 105,176 |  |

| Other debtors | - |  | 9,999 |  |

| Directors' current accounts | - |  | 1,666 |  |

| VAT | 65,804 |  | 772 |  |

| Prepayments | 4,715 |  | 8,327 |  |

133,371 |  | 125,940 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans and overdrafts | - |  | 20,000 |  |

| Hire purchase contracts | 276,191 |  | 234,858 |  |

| Trade creditors | 52,049 |  | 44,585 |  |

| Tax | 954 |  | 22,059 |  |

| Social security and other taxes | 29,043 |  | 25,022 |  |

| Other creditors | 16,058 |  | 14,469 |  |

| Pension contributions | 1,843 |  | 2,092 |  |

| Directors' current accounts | 834 |  | - |  |

| Accrued expenses | 7,750 |  | 7,315 |  |

384,722 |  | 370,400 |  |

Allander Coaches Limited (Registered number: SC052213)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans - 1-2 years | - |  | 15,000 |  |

| Hire purchase contracts | 497,162 |  | 393,354 |  |

497,162 |  | 408,354 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 773,353 |  | 628,212 |  |

| Hire purchase contracts are secured on the assets to which they relate.

9. | CAPITAL COMMITMENTS

| 31.3.26 |  | 31.3.25

£ | £ |

| Contracted but not provided for in the

| financial statements | 251,000 |  | 251,000 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| J F Wilson

| Balance outstanding at start of year | 1,666 |  | - |  |

| Amounts advanced | (2,500 | ) | 1,666 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (834 | ) | 1,666 |  |

| Temporary interest free loan, repaid June 2025.