REGISTERED NUMBER: SC058995 (Scotland)

Unaudited Financial Statements for the Year Ended 30th April 2026

for

Harris Garage Company (Tarbert) Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

M L Cameron

E Cameron

D E Cameron

J M Morrison

H R Morrison (Execs of)

Secretary:

D E Cameron

Registered office:

Hill Cottage

Scott Road

Tarbert

Isle of Harris

HS3 3DL

Registered number:

SC058995 (Scotland)

Accountants:

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harris Garage Company (Tarbert) Limited for the year ended 30th April 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Harris Garage Company (Tarbert) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harris Garage Company (Tarbert) Limited and state those matters that we have agreed to state to the Board of Directors of Harris Garage Company (Tarbert) Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Harris Garage Company (Tarbert) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harris Garage Company (Tarbert) Limited. You consider that Harris Garage Company (Tarbert) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harris Garage Company (Tarbert) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Frame Kennedy

4th Floor Metropolitan House

31-33 High Street

Inverness

Inverness-shire

IV1 1HT

5th October 2026

Fixed assets

Tangible assets

4

2,745

4,531

Investment property

5

100,000

80,000

102,745

84,531

Current assets

Debtors

6

883

875

Cash at bank

11,385

7,321

12,268

8,196

Creditors

Amounts falling due within one year

7

47,647

47,590

Net current liabilities

(35,379

)

(39,394

)

Total assets less current liabilities

67,366

45,137

Creditors

Amounts falling due after more than one year

8

(18,868

)

(19,670

)

Provisions for liabilities

(4,322

)

-

Net assets

44,176

25,467

Capital and reserves

Called up share capital

3,156

3,156

Retained earnings

41,020

22,311

44,176

25,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5th October 2026 and were signed on its behalf by:

D E Cameron - Director

1.	Statutory information

Harris Garage Company (Tarbert) Limited 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 as modified by the revaluation of certain assets.

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

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Fair value

Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

3.	Employees and directors

The average number of employees during the year was NIL (2025 - NIL).

4.	Tangible fixed assets

Plant and

machinery

£

Cost

At 1st May 2025

21,262

Disposals

(17,034

)

At 30th April 2026

4,228

Depreciation

At 1st May 2025

16,731

Charge for year

517

Eliminated on disposal

(15,765

)

At 30th April 2026

1,483

Net book value

At 30th April 2026

2,745

At 30th April 2025

4,531

5.	Investment property

Total

£

Fair value

At 1st May 2025

80,000

Revaluations

20,000

At 30th April 2026

100,000

Net book value

At 30th April 2026

100,000

At 30th April 2025

80,000

Investment Property was valued on an open market basis on 30 April 2026 by the directors.

Fair value at 30th April 2026 is represented by:

£

Valuation in 2026

20,000

Cost

80,000

100,000

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

883

875

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

2,203

123

Taxation and social security

1,145

834

Other creditors

44,299

46,633

47,647

47,590

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Other creditors

18,868

19,670

9.	Related party disclosures