LITTLE'S CHAUFFEUR DRIVE LIMITED


Directors	GOOD, Kenneth William Robert
	MATTHEWS, Heather Agnes
	WILLS, George
	WILLS, Morag


Registered Address	1282 Paisley Road West
	Glasgow
	G52 1DB


Registered Number	SC622741 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		13,994		3,779
Tangible assets	4		1,061,805		1,232,154
			1,075,799		1,235,933
Current assets
Debtors	5	685,588		401,522
Cash at bank and on hand		1,539,102		784,281
		2,224,690		1,185,803
Creditors amounts falling due within one year	6	(1,236,178)		(738,274)
Net current assets (liabilities)			988,512		447,529
Total assets less current liabilities			2,064,311		1,683,462
Creditors amounts falling due after one year	7		(292,502)		(597,483)
Net assets			1,771,809		1,085,979
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			1,770,809		1,084,979
Shareholders' funds			1,771,809		1,085,979

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2026, and are signed on its behalf by:

MATTHEWS, Heather Agnes
Director
Registered Company No. SC622741

LITTLE'S CHAUFFEUR DRIVE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

	Turnover policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	25	-
Vehicles	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

	Government grants or assistance
	Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

Government grants or assistance

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. 

Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	87		73

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	10,000	10,000
Additions	12,400	12,400
At 31 March 26	22,400	22,400
Amortisation and impairment
At 01 April 25	6,221	6,221
Charge for year	2,185	2,185
At 31 March 26	8,406	8,406
Net book value
At 31 March 26	13,994	13,994
At 31 March 25	3,779	3,779

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 25	55,369	127,278	1,778,872	1,961,519
Additions	-	9,338	183,827	193,165
Disposals	-	-	(219,972)	(219,972)
At 31 March 26	55,369	136,616	1,742,727	1,934,712
Depreciation and impairment
At 01 April 25	23,530	79,286	626,549	729,365
Charge for year	5,536	13,034	258,373	276,943
On disposals	-	-	(133,401)	(133,401)
At 31 March 26	29,066	92,320	751,521	872,907
Net book value
At 31 March 26	26,303	44,296	991,206	1,061,805
At 31 March 25	31,839	47,992	1,152,323	1,232,154

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	222,100	322,346
Other debtors	463,488	79,176
Total	685,588	401,522

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	521,010	210,373
Taxation and social security	381,650	133,230
Finance lease and HP contracts	177,914	158,634
Other creditors	155,604	236,037
Total	1,236,178	738,274

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	292,502	597,483
Total	292,502	597,483

8.	Secured creditors
	Finance leases are secured over the assets to which the leases relate.

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	274,879		356,395

10.	Related party transactions
	At the year end, the company owed £7,820 (2025: £71,430) to a director. This balance is interest free, unsecured with no fixed repayment terms.