Company Registration No. SC170280 (Scotland)
Kirkhill Auto Services Ltd.
Unaudited accounts
for the year ended 30 November 2025
Kirkhill Auto Services Ltd.
Unaudited accounts
Contents
Kirkhill Auto Services Ltd.
Company Information
for the year ended 30 November 2025
Director
John Leslie Wheeler
Company Number
SC170280 (Scotland)
Registered Office
17 Kirkhill Place
Kirkhill Industrial Estate
Dyce
Aberdeen
AB21 0GU
Accountants
Granite Accountants (Aberdeen) Limited
2 Queens Road
Aberdeen
AB15 4ZT
Kirkhill Auto Services Ltd.
Statement of financial position
as at 30 November 2025
Tangible assets
522,619
539,881
Cash at bank and in hand
214,446
276,667
Creditors: amounts falling due within one year
(64,554)
(137,708)
Net current assets
181,422
216,432
Total assets less current liabilities
704,041
756,313
Creditors: amounts falling due after more than one year
-
(10,550)
Provisions for liabilities
Deferred tax
(44,963)
(47,061)
Net assets
659,078
698,702
Called up share capital
100
100
Revaluation reserve
195,453
195,453
Capital redemption reserve
1
1
Profit and loss account
462,025
501,649
Shareholders' funds
659,078
698,702
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 3 September 2026 and were signed on its behalf by
John Leslie Wheeler
Director
Company Registration No. SC170280
Kirkhill Auto Services Ltd.
Notes to the Accounts
for the year ended 30 November 2025
Kirkhill Auto Services Ltd. is a private company, limited by shares, registered in Scotland, registration number SC170280. The registered office is 17 Kirkhill Place, Kirkhill Industrial Estate, Dyce, Aberdeen, AB21 0GU.
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 as modified by the revaluation of certain fixed assets.
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:
Land & buildings
not provided
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Kirkhill Auto Services Ltd.
Notes to the Accounts
for the year ended 30 November 2025
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.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2024
455,287
175,430
204,546
25,958
861,221
Additions
-
6,910
4,250
441
11,601
Disposals
-
-
(88,014)
-
(88,014)
At 30 November 2025
455,287
182,340
120,782
26,399
784,808
At 1 December 2024
2,500
162,005
132,867
23,968
321,340
Charge for the year
-
4,454
17,815
515
22,784
On disposals
-
-
(81,935)
-
(81,935)
At 30 November 2025
2,500
166,459
68,747
24,483
262,189
At 30 November 2025
452,787
15,881
52,035
1,916
522,619
At 30 November 2024
452,787
13,425
71,679
1,990
539,881
Carrying amount of land and buildings on cost basis
210,487
210,487
Freehold land and buildings were valued on an open market basis on 30 November 2014 by Shepherd Chartered Surveyors. The director considers the carrying value to be a fair reflection of the current valuation and intends to seek an updated professional valuation in the coming year.
Kirkhill Auto Services Ltd.
Notes to the Accounts
for the year ended 30 November 2025
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
37,845
50,460
Amounts falling due within one year
Trade debtors
13,246
18,516
Accrued income and prepayments
9,509
20,932
Other debtors
4,750
31,000
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
10,552
27,266
Trade creditors
38,919
40,056
Taxes and social security
1,363
10,377
Other creditors
3,047
11,751
Loans from directors
26
40,268
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
-
10,550
8
Transactions with related parties
Cottage Cars (Aberdeen) Ltd. is a company that was under common control during the year.
During the year the company sold goods and services amounting to £5,469 (2024:£9,182) to Cottage Cars (Aberdeen) Ltd.. These were sold on an arms length basis. £4,564 was due to the company at the year end and is included in trade debtors.
During the year the company purchased goods and services amounting to £3,600 (2024: £6,480) from Cottage Cars (Aberdeen) Ltd.. These were purchased on an arms length basis. £nil was due from the company at the year end..
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).