Elite Recovery Falkirk Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC401887

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		393,775		615,189

			393,775		615,189
CURRENT ASSETS
Debtors	5	63,294		54,444
Cash at bank and in hand		11,297		100

		74,591		54,544
Creditors: Amounts Falling Due Within One Year	6	(190,554 )		(241,649 )

NET CURRENT ASSETS (LIABILITIES)			(115,963 )		(187,105 )

TOTAL ASSETS LESS CURRENT LIABILITIES			277,812		428,084

Creditors: Amounts Falling Due After More Than One Year	7		(222,429 )		(426,161 )

NET ASSETS			55,383		1,923

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			55,382		1,922

SHAREHOLDERS' FUNDS			55,383		1,923

Page 1

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Elite Recovery Falkirk Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark McLuckie

Director

18th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Elite Recovery Falkirk Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC401887 . The registered office is Unit 9 Merchiston Ind Est, Falkirk, Scotland, FK2 7PD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 22 (2025: 19)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2025	10,392	949,558	17,054	2,170	979,174
Additions	8,160	47,000	-	600	55,760
Disposals	-	(341,897 )	-	-	(341,897 )

As at 30 June 2026	18,552	654,661	17,054	2,770	693,037

Depreciation
As at 1 July 2025	5,713	344,943	11,313	2,016	363,985
Provided during the period	2,567	94,576	1,149	151	98,443
Disposals	-	(163,166 )	-	-	(163,166 )

As at 30 June 2026	8,280	276,353	12,462	2,167	299,262

...CONTINUED

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Elite Recovery Falkirk Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

Net Book Value
As at 30 June 2026	10,272	378,308	4,592	603	393,775

As at 1 July 2025	4,679	604,615	5,741	154	615,189

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	50,444	54,444
Other debtors	12,850	-

	63,294	54,444

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	129,509	156,004
Trade creditors	3,360	10,280
Bank loans and overdrafts	16,329	15,321
Other taxes and social security	6,482	12,179
VAT	17,533	37,428
Other creditors	16,600	10,183
Director's loan account	741	254

	190,554	241,649

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	222,429	426,161

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	129,509	156,004
Later than one year and not later than five years	222,429	426,161

	351,938	582,165

	351,938	582,165

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

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Elite Recovery Falkirk Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

	2026	2025
	£	£
Mr Mark McLuckie	25,000	-

11. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	25,000	42,000