1 January 2025 false No description of principal activity Taxfiler 2024.6 SC792550business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC7925502024-12-31 SC7925502025-01-012025-12-31 SC792550business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC792550business:FilletedAccounts2025-01-012025-12-31 SC7925502025-12-31 SC792550business:Director12025-01-012025-12-31 SC792550business:RegisteredOffice2025-01-012025-12-31 SC7925502024-12-31 SC792550core:WithinOneYear2025-12-31 SC792550core:WithinOneYear2024-12-31 SC792550core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC792550core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC792550core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC792550core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC792550core:PreviouslyStatedAmount2025-12-31 SC792550core:PreviouslyStatedAmount2024-12-31 SC792550business:SmallEntities2025-01-012025-12-31 SC792550countries:Scotland2025-01-012025-12-31 SC792550core:PlantMachinery2025-01-012025-12-31 SC792550core:MotorVehicles2025-01-012025-12-31 SC792550core:PlantMachinery2024-12-31 SC792550core:MotorVehicles2024-12-31 SC792550core:PlantMachinery2025-12-31 SC792550core:MotorVehicles2025-12-31 SC7925502023-12-132024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC792550 (Scotland)
Ayr Vehicle Repairs Ltd Unaudited accounts for the year ended 31 December 2025
Ayr Vehicle Repairs Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ayr Vehicle Repairs Ltd Company Information for the year ended 31 December 2025
Director
Graham Campbell
Company Number
SC792550 (Scotland)
Registered Office
Unit 6 Highfield Business Centre St Quivox Ayr KA6 5HQ Scotland
Accountants
Fletcher and Banks Accountants Ltd 32 Moorfield Road Prestwick KA9 2HW
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Ayr Vehicle Repairs Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,782 
10,759 
Current assets
Inventories
1,500 
1,500 
Debtors
5
1,884 
15 
Cash at bank and in hand
4,559 
9,270 
7,943 
10,785 
Creditors: amounts falling due within one year
6
(24,406)
(21,199)
Net current liabilities
(16,463)
(10,414)
Net (liabilities)/assets
(6,681)
345 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(6,781)
245 
Shareholders' funds
(6,681)
345 
For the year ending 31 December 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 23 February 2026 and were signed on its behalf by
Graham Campbell Director Company Registration No. SC792550
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Ayr Vehicle Repairs Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Ayr Vehicle Repairs Ltd is a private company, limited by shares, registered in Scotland, registration number SC792550. The registered office is Unit 6 Highfield Business Centre, St Quivox, Ayr, KA6 5HQ, Scotland.
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.
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% Reducing Balance
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
12,949 
500 
13,449 
Additions
1,468 
- 
1,468 
At 31 December 2025
14,417 
500 
14,917 
Depreciation
At 1 January 2025
2,590 
100 
2,690 
Charge for the year
2,365 
80 
2,445 
At 31 December 2025
4,955 
180 
5,135 
Net book value
At 31 December 2025
9,462 
320 
9,782 
At 31 December 2024
10,359 
400 
10,759 
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Ayr Vehicle Repairs Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
15 
Other debtors
1,884 
- 
1,884 
15 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,094 
4,632 
Trade creditors
800 
650 
Taxes and social security
794 
6,283 
Loans from directors
17,718 
9,634 
24,406 
21,199 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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