Company Registration No. SC574456 (Scotland)
SG Auto Services Limited
Unaudited accounts
for the year ended 31 March 2026
SG Auto Services Limited
Unaudited accounts
Contents
SG Auto Services Limited
Company Information
for the year ended 31 March 2026
Directors
Stephen J Gray
Claire L Gray
Company Number
SC574456 (Scotland)
Registered Office
2 Meadowbank Drive
Dundee
Angus
DD5 3UR
Accountants
Judith M Pritchard, Chartered Accountant
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
SG Auto Services Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
SG Auto Services Limited for the year ended
31 March 2026 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant
Chartered Accountants
Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
6 August 2026
SG Auto Services Limited
Statement of financial position
as at 31 March 2026
Tangible assets
1,300
1,679
Cash at bank and in hand
10,547
10,642
Creditors: amounts falling due within one year
(8,833)
(5,334)
Net current assets
8,058
8,178
Total assets less current liabilities
9,358
9,857
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
9,110
9,537
Shareholders' funds
9,111
9,538
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by
Stephen J Gray
Director
Company Registration No. SC574456
SG Auto Services Limited
Notes to the Accounts
for the year ended 31 March 2026
SG Auto Services Limited is a private company, limited by shares, registered in Scotland, registration number SC574456. The registered office is 2 Meadowbank Drive, Dundee, Angus, DD5 3UR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line method
Computer equipment
20% straight line method
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
SG Auto Services Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Total
5
Average number of employees
During the year the average number of employees was 1 (2025: 1).