REGISTERED NUMBER: SC616461 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Cruden Bay Garage Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J I Watson

REGISTERED OFFICE:

Cruden Bay Garage

Aulton Road

Cruden Bay

Peterhead

Aberdeenshire

AB42 0NJ

REGISTERED NUMBER:

SC616461 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

24,828

25,747

CURRENT ASSETS

Stocks

13,470

21,000

Debtors

5

1,067

2,119

Cash at bank and in hand

143,006

107,168

157,543

130,287

CREDITORS

Amounts falling due within one year

6

39,496

38,972

NET CURRENT ASSETS

118,047

91,315

TOTAL ASSETS LESS CURRENT LIABILITIES

142,875

117,062

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

142,874

117,061

SHAREHOLDERS' FUNDS

142,875

117,062

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2026 and were signed by:

J I Watson - Director

1.	STATUTORY INFORMATION

Cruden Bay Garage Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

60,557

Additions

7,356

At 31 December 2025

67,913

DEPRECIATION

At 1 January 2025

34,810

Charge for year

8,275

At 31 December 2025

43,085

NET BOOK VALUE

At 31 December 2025

24,828

At 31 December 2024

25,747

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,067

2,119

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

1,680

-

Trade creditors

6,825

3,857

Taxation and social security

20,899

24,656

Other creditors

10,092

10,459

39,496

38,972