IRIS Accounts Production v26.2.0.496 SC397025 director 1.5.25 30.4.26 30.4.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC397025 2025-04-30 SC397025 2026-04-30 SC397025 2025-05-01 2026-04-30 SC397025 2024-04-30 SC397025 2024-05-01 2025-04-30 SC397025 2025-04-30 SC397025 ns15:Scotland 2025-05-01 2026-04-30 SC397025 ns14:PoundSterling 2025-05-01 2026-04-30 SC397025 ns10:Director1 2025-05-01 2026-04-30 SC397025 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC397025 ns10:SmallEntities 2025-05-01 2026-04-30 SC397025 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC397025 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 SC397025 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC397025 ns10:FullAccounts 2025-05-01 2026-04-30 SC397025 ns10:RegisteredOffice 2025-05-01 2026-04-30 SC397025 ns5:CurrentFinancialInstruments 2026-04-30 SC397025 ns5:CurrentFinancialInstruments 2025-04-30 SC397025 ns5:Non-currentFinancialInstruments 2026-04-30 SC397025 ns5:Non-currentFinancialInstruments 2025-04-30 SC397025 ns5:ShareCapital 2026-04-30 SC397025 ns5:ShareCapital 2025-04-30 SC397025 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 SC397025 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC397025 ns5:PlantMachinery 2025-05-01 2026-04-30 SC397025 ns5:FurnitureFittings 2025-05-01 2026-04-30 SC397025 ns5:MotorVehicles 2025-05-01 2026-04-30 SC397025 ns5:ComputerEquipment 2025-05-01 2026-04-30 SC397025 ns5:PlantMachinery 2025-04-30 SC397025 ns5:FurnitureFittings 2025-04-30 SC397025 ns5:MotorVehicles 2025-04-30 SC397025 ns5:ComputerEquipment 2025-04-30 SC397025 ns5:PlantMachinery 2026-04-30 SC397025 ns5:FurnitureFittings 2026-04-30 SC397025 ns5:MotorVehicles 2026-04-30 SC397025 ns5:ComputerEquipment 2026-04-30 SC397025 ns5:PlantMachinery 2025-04-30 SC397025 ns5:FurnitureFittings 2025-04-30 SC397025 ns5:MotorVehicles 2025-04-30 SC397025 ns5:ComputerEquipment 2025-04-30 SC397025 ns5:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 SC397025 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 SC397025 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30

REGISTERED NUMBER: SC397025 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

William Anderson Cars Ltd

| William Anderson Cars Ltd (Registered number: SC397025) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| William Anderson Cars Ltd |

Company Information

for the Year Ended 30 April 2026

| DIRECTOR: | Mr W Anderson

| REGISTERED OFFICE: | 61a Abbotswell Drive

| Aberdeen

| Aberdeenshire

| AB12 5QP

| REGISTERED NUMBER: | SC397025 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| William Anderson Cars Ltd (Registered number: SC397025) |

Balance Sheet

30 April 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 77,172 |  | 87,714 |  |

CURRENT ASSETS

Debtors | 5 | 40,211 |  | 33,458 |  |

Cash at bank | 12,280 |  | 20,918 |  |

52,491 |  | 54,376 |  |

CREDITORS

Amounts falling due within one year | 6 | 53,096 |  | 60,221 |  |

NET CURRENT LIABILITIES | (605 | ) | (5,845 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 76,567 |  | 81,869 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 24,522 |  | 28,519 |  |

NET ASSETS | 52,045 |  | 53,350 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 52,044 |  | 53,349 |  |

52,045 |  | 53,350 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

| William Anderson Cars Ltd (Registered number: SC397025) |

Balance Sheet - continued

30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2026 and were signed by:

Mr W Anderson - Director

| William Anderson Cars Ltd (Registered number: SC397025) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| William Anderson Cars 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.

| 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.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 19 ) .

| William Anderson Cars Ltd (Registered number: SC397025) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2025 | 1,038 |  | 1,130 |  | 312,798 |  | 1,858 |  | 316,824 |  |

| Additions | - |  | - |  | 25,490 |  | 708 |  | 26,198 |  |

| Disposals | - |  | - |  | (93,539 | ) | - |  | (93,539 | ) |

| At 30 April 2026 | 1,038 |  | 1,130 |  | 244,749 |  | 2,566 |  | 249,483 |  |

| DEPRECIATION

| At 1 May 2025 | 644 |  | 804 |  | 225,804 |  | 1,858 |  | 229,110 |  |

| Charge for year | 79 |  | 66 |  | 25,375 |  | 234 |  | 25,754 |  |

| Eliminated on disposal | - |  | - |  | (82,553 | ) | - |  | (82,553 | ) |

| At 30 April 2026 | 723 |  | 870 |  | 168,626 |  | 2,092 |  | 172,311 |  |

| NET BOOK VALUE

| At 30 April 2026 | 315 |  | 260 |  | 76,123 |  | 474 |  | 77,172 |  |

| At 30 April 2025 | 394 |  | 326 |  | 86,994 |  | - |  | 87,714 |  |

| Included in the net book value is £58,506 (2025: £63.431 ) of assets held under hire purchase.

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade debtors | 37,547 |  | 31,040 |  |

| Other debtors | 2,664 |  | 2,418 |  |

40,211 |  | 33,458 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank loans and overdrafts | 567 |  | 6,806 |  |

| Hire purchase contracts | 23,357 |  | 22,928 |  |

| Trade creditors | 233 |  | 646 |  |

| Taxation and social security | 24,180 |  | 22,759 |  |

| Other creditors | 4,759 |  | 7,082 |  |

53,096 |  | 60,221 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Bank loans | - |  | 567 |  |

| Hire purchase contracts | 24,522 |  | 27,952 |  |

24,522 |  | 28,519 |  |

| William Anderson Cars Ltd (Registered number: SC397025) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

8. | CHARGES

| There is a floating charge in place covering all the property or undertaking of the company in favour of Bibby Factors Scotland Limited.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr W Anderson.