1 December 2024 false No description of principal activity Taxfiler 2024.6 SC647069business:PrivateLimitedCompanyLtd2024-12-012025-11-30 SC6470692024-11-30 SC6470692024-12-012025-11-30 SC647069business:AuditExemptWithAccountantsReport2024-12-012025-11-30 SC647069business:FilletedAccounts2024-12-012025-11-30 SC6470692025-11-30 SC647069business:Director12024-12-012025-11-30 SC647069business:RegisteredOffice2024-12-012025-11-30 SC6470692024-11-30 SC647069core:WithinOneYear2025-11-30 SC647069core:WithinOneYear2024-11-30 SC647069core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 SC647069core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC647069core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 SC647069core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC647069core:PreviouslyStatedAmount2025-11-30 SC647069core:PreviouslyStatedAmount2024-11-30 SC647069business:SmallEntities2024-12-012025-11-30 SC647069countries:Scotland2024-12-012025-11-30 SC647069core:MotorVehicles2024-12-012025-11-30 SC647069core:MotorVehicles2024-11-30 SC647069core:MotorVehicles2025-11-30 SC647069business:OrdinaryShareClass12024-12-012025-11-30 SC647069business:OrdinaryShareClass12023-12-012024-11-30 SC6470692023-12-012024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC647069 (Scotland)
CNH AUTOS (AYRSHIRE) LTD Unaudited accounts for the year ended 30 November 2025
CNH AUTOS (AYRSHIRE) LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
CNH AUTOS (AYRSHIRE) LTD Company Information for the year ended 30 November 2025
Director
David Haggo
Company Number
SC647069 (Scotland)
Registered Office
24 York Street Ayr Ayrshire KA8 8AZ United Kingdom
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
- 3 -
CNH AUTOS (AYRSHIRE) LTD Accountants' report
Accountants' report to the director of CNH AUTOS (AYRSHIRE) LTD on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CNH AUTOS (AYRSHIRE) LTD for the year ended 30 November 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of CNH AUTOS (AYRSHIRE) LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of CNH AUTOS (AYRSHIRE) LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CNH AUTOS (AYRSHIRE) LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CNH AUTOS (AYRSHIRE) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CNH AUTOS (AYRSHIRE) LTD. You consider that CNH AUTOS (AYRSHIRE) LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CNH AUTOS (AYRSHIRE) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ 31 August 2026
- 4 -
CNH AUTOS (AYRSHIRE) LTD Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
22,800 
30,400 
Current assets
Inventories
440,708 
229,096 
Cash at bank and in hand
210,610 
415,460 
651,318 
644,556 
Creditors: amounts falling due within one year
5
(215,234)
(275,225)
Net current assets
436,084 
369,331 
Net assets
458,884 
399,731 
Capital and reserves
Called up share capital
6
100 
100 
Profit and loss account
458,784 
399,631 
Shareholders' funds
458,884 
399,731 
For the year ending 30 November 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 31 August 2026 and were signed on its behalf by
David Haggo Director Company Registration No. SC647069
- 5 -
CNH AUTOS (AYRSHIRE) LTD Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
CNH AUTOS (AYRSHIRE) LTD is a private company, limited by shares, registered in Scotland, registration number SC647069. The registered office is 24 York Street, Ayr, Ayrshire, KA8 8AZ, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Motor vehicles
20% Straight Line
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Taxation
Taxation for the year comprises current 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 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
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.
- 6 -
CNH AUTOS (AYRSHIRE) LTD Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 December 2024
38,000 
At 30 November 2025
38,000 
Depreciation
At 1 December 2024
7,600 
Charge for the year
7,600 
At 30 November 2025
15,200 
Net book value
At 30 November 2025
22,800 
At 30 November 2024
30,400 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
22,191 
56,183 
Taxes and social security
22,360 
39,233 
Loans from directors
166,683 
176,509 
Accruals
4,000 
3,300 
215,234 
275,225 
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Loans to directors
The company owes a liability of £176,509 to the director at the year end (2023 - £128,292).
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
- 7 -