Assist Removals Limited - Filleted accounts

Registered number

SC468665

Assist Removals Limited

Filleted Accounts

31 January 2026

Assist Removals Limited
Registered number:		SC468665
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		56,169			50,867

Current assets
Stocks		1,000			1,000
Debtors	5	369,799			343,644
Cash at bank and in hand		412,948			392,973
		783,747			737,617

Creditors: amounts falling due within one year	6	(450,886)			(345,526)

Net current assets			332,861			392,091

Total assets less current liabilities			389,030			442,958


Provisions for liabilities	7		(8,653)			(7,202)


Net assets			380,377			435,756

Capital and reserves
Called up share capital			100			100
Profit and loss account			380,277			435,656

Shareholders' funds			380,377			435,756

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Burnett
Director
Approved by the board on 14 April 2026

Assist Removals Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

2	Government Grants

	Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognised criteria, they are recognised as a liability.



	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


3	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			22		21


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	37,581		98,467		136,048
	Additions	587		18,755		19,342
	At 31 January 2026	38,168		117,222		155,390

	Depreciation
	At 1 February 2025	24,980		60,201		85,181
	Charge for the year	2,637		11,404		14,041
	At 31 January 2026	27,617		71,605		99,222

	Net book value
	At 31 January 2026	10,552		45,617		56,169
	At 31 January 2025	12,601		38,266		50,867


5	Debtors			2026		2025
£					£

	Trade debtors			359,945		336,890
	Other debtors			9,854		6,754
				369,799		343,644


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		104
	Trade creditors			58,810		37,654
	Taxation and social security costs			264,558		284,667
	Other creditors			127,518		23,101
				450,886		345,526


7	Directors Loan Accounts

	Included in other creditors is the sum of £ (£38790 - 2026) (£7435 - 2025)
	for Directors Loan accounts which is repayable upon demand.





8	Deferred tax			2026		2025
£					£
	B/fwd			7,202		5,888
	Charged to profit and loss			1,451		1,314
	Charged to other comprehensive income			-		-

				8,653		7,202


9	Related party transactions

	M & T Distribution Ltd and Reilly Removals Limited had transactions of £65398 and £136250 respectively during the year. The companies were related by Directorship and Shareholders, and traded on a purely commercial basis.




10	Other information

	Assist Removals Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	Unit 8, Nurseries Road
	Baillieston Industrial Estate
	Glasgow
	G69 6UL