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Registered Number: SC572112
Scotland
GREG BIGGAM ACCIDENT REPAIR CENTRE LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Greg Biggam Accident Repair Centre Ltd Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Greg Biggam Accident Repair Centre Ltd 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. Turner Accountancy Ltd. 31 March 2026 .................................................... Turner Accountancy Ltd. 101 Park Street Motherwell ML1 1PF 03 June 2026 1

Greg Biggam Accident Repair Centre Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 180,586 |  | 125,486
|  | 180,586 |  | 125,486
Current assets |  |  |
Stocks |  | 15,496 |  | 35,949
Debtors |  | 46,099 |  | 100,035
Cash at bank and in hand |  | 629,714 |  | 418,064
|  | 691,309 |  | 554,048
Creditors: amount falling due within one year |  | (300,064) |  | (259,253)
Net current assets |  | 391,245 |  | 294,795
Total assets less current liabilities |  | 571,831 |  | 420,281
Creditors: amount falling due after more than one year |  | (33,588) |  | 0
Provisions for liabilities |  | (33,361) |  | (31,371)
Net assets |  | 504,882 |  | 388,910
Capital and reserves |  |  |
Called up share capital |  | 200 |  | 200
Profit and loss account |  | 504,682 |  | 388,710
Shareholders' funds |  | 504,882 |  | 388,910
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 03 June 2026 and were signed on its behalf by:
------------------------------- Greg Biggam Director
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Greg Biggam Accident Repair Centre Ltd Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information Greg Biggam Accident Repair Centre Ltd is a private company, limited by shares, registered in Scotland, registration number SC572112, registration address Unit 2a Delburn Industrial Estate, Meadow Road, Motherwell, ML1 1QB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. 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:
Motor Vehicles | 31% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. 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. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 17 (2025 : 16).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2025 | 158,568 |  | 129,430 |  | 17,001 |  | 10,589 |  | 315,588
Additions | 7,513 |  | 105,747 |  | 2,733 |  | 3,696 |  | 119,689
Disposals | - |  | - |  | (152) |  | (2,604) |  | (2,756)
At 31 March 2026 | 166,081 |  | 235,177 |  | 19,582 |  | 11,681 |  | 432,521
Depreciation
At 01 April 2025 | 97,280 |  | 76,049 |  | 9,902 |  | 6,871 |  | 190,102
Charge for year | 17,200 |  | 41,962 |  | 2,442 |  | 2,921 |  | 64,525
On disposals | - |  | - |  | (88) |  | (2,604) |  | (2,692)
At 31 March 2026 | 114,480 |  | 118,011 |  | 12,256 |  | 7,188 |  | 251,935
Net book values
Closing balance as at 31 March 2026 | 51,601 |  | 117,166 |  | 7,326 |  | 4,493 |  | 180,586
Opening balance as at 01 April 2025 | 61,288 |  | 53,381 |  | 7,099 |  | 3,718 |  | 125,486
The net book value of Motor Vehicles includes £ 47,914 in respect of assets leased under finance leases or hire purchase contracts.
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