Company Registration No. SC732024 (Scotland)
Spare Parts Ltd
Filleted Accounts
for the year ended 28 February 2026
Spare Parts Ltd
Filleted Accounts
Contents
Spare Parts Ltd
Company Information
for the year ended 28 February 2026
Company Number
SC732024 (Scotland)
Registered Office
89 Hareburn Road
Tillicoultry
Clackmannanshire
FK13 6DA
Scotland
Spare Parts Ltd
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
1,182
4,069
Creditors: amounts falling due within one year
(37,221)
(20,646)
Net current (liabilities)/assets
(16,039)
3,423
Total assets less current liabilities
(16,039)
3,423
Creditors: amounts falling due after more than one year
(9,787)
(9,787)
Net liabilities
(25,826)
(6,364)
Called up share capital
20,000
20,000
Profit and loss account
(45,826)
(26,364)
Shareholders' funds
(25,826)
(6,364)
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 October 2026 and were signed on its behalf by
Orentas Poskus
Director
Company Registration No. SC732024
Spare Parts Ltd
Notes to the Accounts
for the year ended 28 February 2026
Spare Parts Ltd is a private company, limited by shares, registered in Scotland, registration number SC732024. The registered office is 89 Hareburn Road, Tillicoultry, Clackmannanshire, FK13 6DA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
Other debtors
20,000
20,000
5
Creditors: amounts falling due within one year
2026
2025
Trade creditors
1,675
1,676
Taxes and social security
76
-
Loans from directors
18,456
9,987
6
Creditors: amounts falling due after more than one year
2026
2025
7
Average number of employees
During the year the average number of employees was 4 (2025: 3).