REGISTERED NUMBER: SC663466 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Central Scotland Motorhome Hire Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Kerr

K Kerr

REGISTERED OFFICE:

Overland Building Rear Of Gulf Garage

263 Main Street

Larbert

FK5 4PU

REGISTERED NUMBER:

SC663466 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Tangible assets

4

4,043,592

556,553

CURRENT ASSETS

Debtors

5

224,711

65,154

Cash at bank

134,022

161,191

358,733

226,345

CREDITORS

Amounts falling due within one year

6

(1,871,498

)

(295,187

)

NET CURRENT LIABILITIES

(1,512,765

)

(68,842

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,530,827

487,711

CREDITORS

Amounts falling due after more than one year

7

(2,080,139

)

(366,874

)

PROVISIONS FOR LIABILITIES

(121,471

)

(25,878

)

NET ASSETS

329,217

94,959

CAPITAL AND RESERVES

Called up share capital

63,322

63,322

Retained earnings

265,895

31,637

329,217

94,959

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

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

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 24 August 2026 and were signed on its behalf by:

C J Kerr - Director

1.	STATUTORY INFORMATION

Central Scotland Motorhome Hire 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.

The accounts have been prepared on a going concern basis as the directors have agreed to continue to provide financial support for the foreseeable future to enable the company to meet its liabilities as they fall due.

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

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Fixtures & Fittings - 25% on cost

Motor Vehicles - 15% on cost

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.

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.

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 5 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

648,801

Additions

5,287,724

Disposals

(1,339,672

)

At 30 June 2026

4,596,853

DEPRECIATION

At 1 July 2025

92,248

Charge for year

583,602

Eliminated on disposal

(122,589

)

At 30 June 2026

553,261

NET BOOK VALUE

At 30 June 2026

4,043,592

At 30 June 2025

556,553

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 July 2025

645,756

Additions

4,511,469

Disposals

(668,587

)

At 30 June 2026

4,488,638

DEPRECIATION

At 1 July 2025

89,297

Charge for year

557,074

Eliminated on disposal

(106,439

)

At 30 June 2026

539,932

NET BOOK VALUE

At 30 June 2026

3,948,706

At 30 June 2025

556,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

97,028

23,501

Other debtors

127,683

41,653

224,711

65,154

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

1,523,605

196,340

Taxation and social security

137,846

8,477

Other creditors

210,047

90,370

1,871,498

295,187

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Hire purchase contracts

2,080,139

366,874

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Hire purchase contracts

3,603,744

563,214

Hire purchase liabilities are secured over the assets to which they relate.

9.	RELATED PARTY DISCLOSURES

Included in Other Debtors is an amount due from a related company of £38,790 (2025 : £12,144)