2025-04-01 2026-03-31 false No description of principal activity Capium Accounts Production 1.1 SC362361 2025-04-01 2026-03-31 SC362361 bus:AbridgedAccounts 2025-04-01 2026-03-31 SC362361 bus:FRS102 2025-04-01 2026-03-31 SC362361 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC362361 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC362361 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC362361 2025-04-01 2026-03-31 SC362361 2026-03-31 SC362361 bus:RegisteredOffice 2025-04-01 2026-03-31 SC362361 core:WithinOneYear 2026-03-31 SC362361 core:AfterOneYear 2026-03-31 SC362361 1 2025-04-01 2026-03-31 SC362361 bus:Director1 2025-04-01 2026-03-31 SC362361 bus:Director1 2026-03-31 SC362361 bus:Director1 2024-04-01 2025-03-31 SC362361 bus:Director2 2025-04-01 2026-03-31 SC362361 bus:Director2 2026-03-31 SC362361 bus:Director2 2024-04-01 2025-03-31 SC362361 2024-04-01 SC362361 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 SC362361 2024-04-01 2025-03-31 SC362361 2025-03-31 SC362361 core:WithinOneYear 2025-03-31 SC362361 core:AfterOneYear 2025-03-31 SC362361 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 SC362361 core:LandBuildings 2025-04-01 2026-03-31 SC362361 core:LandBuildings 2026-03-31 SC362361 core:LandBuildings 2025-03-31 SC362361 core:PlantMachinery 2025-04-01 2026-03-31 SC362361 core:PlantMachinery 2026-03-31 SC362361 core:PlantMachinery 2025-03-31 SC362361 core:FurnitureFittings 2025-04-01 2026-03-31 SC362361 core:FurnitureFittings 2026-03-31 SC362361 core:FurnitureFittings 2025-03-31 SC362361 core:ComputerEquipment 2025-04-01 2026-03-31 SC362361 core:ComputerEquipment 2026-03-31 SC362361 core:ComputerEquipment 2025-03-31 SC362361 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 SC362361 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 SC362361 core:NetGoodwill 2025-04-01 2026-03-31 SC362361 core:NetGoodwill 2026-03-31 SC362361 core:NetGoodwill 2025-03-31 SC362361 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 SC362361 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 SC362361 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 SC362361 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 SC362361 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 SC362361 core:Non-currentFinancialInstruments 2026-03-31 SC362361 core:Non-currentFinancialInstruments 2025-03-31 SC362361 core:ShareCapital 2026-03-31 SC362361 core:ShareCapital 2025-03-31 SC362361 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC362361 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC362361 dpl:Item1 2025-04-01 SC362361 dpl:Item1 2026-03-31 SC362361 dpl:Item1 2024-04-01 SC362361 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC362361
Scotland
DAVID AIKMAN & SON (COACHBUILDERS) LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

David Aikman & Son (Coachbuilders) Limited Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

David Aikman & Son (Coachbuilders) Limited Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Glen Drummond FA LLP 31 March 2026 .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 02 July 2026 1

David Aikman & Son (Coachbuilders) Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 25,744 |  | 27,701
|  | 25,744 |  | 27,701
Current assets |  |  |
Stocks |  | 3,400 |  | 1,000
Debtors |  | 11,854 |  | 6,386
Cash at bank and in hand |  | 118,477 |  | 98,445
|  | 133,731 |  | 105,831
Creditors: amount falling due within one year |  | (29,011) |  | (16,100)
Net current assets |  | 104,720 |  | 89,731
Total assets less current liabilities |  | 130,464 |  | 117,432
Net assets |  | 130,464 |  | 117,432
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 129,464 |  | 116,432
Shareholders' funds |  | 130,464 |  | 117,432
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 02 July 2026 and were signed on its behalf by:
------------------------------- Barbara Aikman Aikman Director
2

David Aikman & Son (Coachbuilders) Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information David Aikman & Son (Coachbuilders) Limited is a private company, limited by shares, registered in Scotland, registration number SC362361, registration address High Hatton Cottage, Bishopton, Renfrewshire, PA7 5PB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0 Reducing Balance
Plant and Machinery | 20% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 3 (2025 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2025 | 20,000 |  | 20,000
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 20,000 |  | 20,000
Amortisation
At 01 April 2025 | 20,000 |  | 20,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2026 | 20,000 |  | 20,000
Net book values
At 31 March 2026 | - |  | -
At 31 March 2025 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2025 | 17,913 |  | 22,409 |  | 3,842 |  | 1,053 |  | 45,217
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2026 | 17,913 |  | 22,409 |  | 3,842 |  | 1,053 |  | 45,217
Depreciation
At 01 April 2025 | - |  | 12,699 |  | 3,801 |  | 1,016 |  | 17,516
Charge for year | - |  | 1,942 |  | 8 |  | 7 |  | 1,957
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2026 | - |  | 14,641 |  | 3,809 |  | 1,023 |  | 19,473
Net book values
Closing balance as at 31 March 2026 | 17,913 |  | 7,768 |  | 33 |  | 30 |  | 25,744
Opening balance as at 01 April 2025 | 17,913 |  | 9,710 |  | 41 |  | 37 |  | 27,701
3