AL'S MOTOR SPARES LTD

Company Registration Number:
SC723082 (Scotland)

Unaudited statutory accounts for the year ended 30 December 2025

Period of accounts

Start date: 31 December 2024

End date: 30 December 2025

AL'S MOTOR SPARES LTD

Contents of the Financial Statements

for the Period Ended 30 December 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

AL'S MOTOR SPARES LTD

Profit And Loss Account

for the Period Ended 30 December 2025

2025 10 months to 30 December 2024


£
£
Turnover: 46,500 335,602
Cost of sales: ( 11,012 ) ( 98,592 )
Gross profit(or loss): 35,488 237,010
Distribution costs: ( 35,000 ) 0
Administrative expenses: ( 56,460 ) ( 3,240 )
Other operating income: 0 56,565
Operating profit(or loss): (55,972) 290,335
Interest payable and similar charges: 0 ( 28,483 )
Profit(or loss) before tax: (55,972) 261,852
Profit(or loss) for the financial year: (55,972) 261,852

AL'S MOTOR SPARES LTD

Balance sheet

As at 30 December 2025

Notes 2025 10 months to 30 December 2024


£
£
Called up share capital not paid: 100 100
Fixed assets
Intangible assets: 3 88,000 88,000
Tangible assets: 4 87,000 87,000
Investments:   0 0
Total fixed assets: 175,000 175,000
Current assets
Stocks: 5 97,900 87,900
Debtors: 6 15,000 6,500
Cash at bank and in hand: 53,762 43,362
Investments: 7 0 35,550
Total current assets: 166,662 173,312
Prepayments and accrued income: 55,730 55,730
Creditors: amounts falling due within one year: 8 ( 22,000 ) ( 87,900 )
Net current assets (liabilities): 200,392 141,142
Total assets less current liabilities: 375,492 316,242
Creditors: amounts falling due after more than one year: 9 ( 15,900 ) ( 87,900 )
Provision for liabilities: 0 ( 2,345 )
Accruals and deferred income: ( 1,010 ) ( 17,694 )
Total net assets (liabilities): 358,582 208,303
Capital and reserves
Called up share capital: 1 1
Share premium account: 1 1
Other reserves: 0 0
Profit and loss account: 358,580 208,301
Total Shareholders' funds: 358,582 208,303

The notes form part of these financial statements

AL'S MOTOR SPARES LTD

Balance sheet statements

For the year ending 30 December 2025 the company was entitled to exemption 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 14 September 2026
and signed on behalf of the board by:

Name: Alan Fraser
Status: Director

The notes form part of these financial statements

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

  • 2. Employees

    2025 10 months to 30 December 2024
    Average number of employees during the period 4 4

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 31 December 2024 0 88,000 88,000
Additions
Disposals
Revaluations
Transfers
At 30 December 2025 0 88,000 88,000
Amortisation
At 31 December 2024 0 0 0
Charge for year
On disposals
Other adjustments
At 30 December 2025 0 0 0
Net book value
At 30 December 2025 0 88,000 88,000
At 30 December 2024 0 88,000 88,000

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 31 December 2024 0 0 0 0 87,000 87,000
Additions
Disposals
Revaluations
Transfers
At 30 December 2025 0 0 0 0 87,000 87,000
Depreciation
At 31 December 2024 0 0
Charge for year
On disposals
Other adjustments 0 0
At 30 December 2025 0 0
Net book value
At 30 December 2025 0 0 0 0 87,000 87,000
At 30 December 2024 0 0 0 0 87,000 87,000

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

5. Stocks

2025 10 months to 30 December 2024
£ £
Stocks 97,900 87,900
Payments on account 0 0
Total 97,900 87,900

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

6. Debtors

2025 10 months to 30 December 2024
£ £
Trade debtors 15,000 6,500
Prepayments and accrued income 0 0
Other debtors 0
Total 15,000 6,500
Debtors due after more than one year: 87,900 87,900

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

7. Current assets investments note

Current asset investments are stated at fair value listed investments are measured at market value at the balance sheet. Changes in fair value are recognised in profit loss account. The company holds listed investments for short term liquidity and does not classify them as long term strategic holdings no impartment revaluation adjustments have been made in the current or prior period

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

8. Creditors: amounts falling due within one year note

2025 10 months to 30 December 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 22,000 87,900
Trade creditors 0 0
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 0 0
Total 22,000 87,900

AL'S MOTOR SPARES LTD

Notes to the Financial Statements

for the Period Ended 30 December 2025

9. Creditors: amounts falling due after more than one year note

2025 10 months to 30 December 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 15,900 87,900
Other creditors 0 0
Total 15,900 87,900