Company Registration No. SC488654 (Scotland)
APR Garage Services Limited
Unaudited accounts
for the year ended 31 October 2025
APR Garage Services Limited
Unaudited accounts
Contents
APR Garage Services Limited
Company Information
for the year ended 31 October 2025
Company Number
SC488654 (Scotland)
Registered Office
7 Pilmuir Road
Newton Mearns
Glasgow
G77 6PS
Scotland
APR Garage Services Limited
Statement of financial position
as at 31 October 2025
Tangible assets
83,117
66,422
Cash at bank and in hand
87,800
182,070
Creditors: amounts falling due within one year
(134,105)
(127,292)
Net current assets
59,434
75,173
Total assets less current liabilities
142,551
141,595
Creditors: amounts falling due after more than one year
(56,387)
(72,162)
Called up share capital
20
20
Profit and loss account
86,144
69,413
Shareholders' funds
86,164
69,433
For the year ending 31 October 2025 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 15 September 2026 and were signed on its behalf by
A Rankin
Director
Company Registration No. SC488654
APR Garage Services Limited
Notes to the Accounts
for the year ended 31 October 2025
APR Garage Services Limited is a private company, limited by shares, registered in Scotland, registration number SC488654. The registered office is 7 Pilmuir Road, Newton Mearns, Glasgow, G77 6PS, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
88,611
60,198
2,522
151,331
Additions
30,000
-
-
30,000
At 31 October 2025
118,611
60,198
2,522
181,331
At 1 November 2024
47,053
35,995
1,861
84,909
Charge for the year
8,332
4,841
132
13,305
At 31 October 2025
55,385
40,836
1,993
98,214
At 31 October 2025
63,226
19,362
529
83,117
At 31 October 2024
41,558
24,203
661
66,422
APR Garage Services Limited
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Trade debtors
3,124
17,090
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
52,007
41,063
Taxes and social security
60,638
54,522
Loans from directors
(206)
483
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
31,803
40,927
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).