Company registration number: SC360434
Annual report and unaudited financial statements
for the year ended 31 August 2026
for
ALEXANDERS MOT CENTRE LIMITED
Pages for filing with the Registrar
Company registration number: SC360434
ALEXANDERS MOT CENTRE LIMITED
Balance sheet
as at 31 August 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 132,359 105,085
132,359 105,085
Current assets
Stocks 1,225 1,070
Debtors 5 8,094 5,712
Cash at bank and in hand 34,757 12,997
44,076 19,779
Creditors: amounts falling due within one year
6 (37,754) (42,313)
Net current assets/(liabilities) 6,322 (22,534)
Total assets less current liabilities 138,681 82,551
Creditors: Amounts falling due after more than one year
7 (56,489) (2,077)
Provisions for liabilities (25,148) (18,490)
NET ASSETS 57,044 61,984
Capital and reserves
Called up share capital 100 100
Profit and loss account 56,944 61,884
TOTAL EQUITY 57,044 61,984
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC360434
ALEXANDERS MOT CENTRE LIMITED
Balance sheet - continued
as at 31 August 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr R ALEXANDER, Director
8 October 2026
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ALEXANDERS MOT CENTRE LIMITED
Notes to the financial statements
for the year ended 31 August 2026
1 Company information
ALEXANDERS MOT CENTRE LIMITED is a private company registered in Scotland. Its registered number is SC360434. The company is limited by shares. Its registered office is Unit 19, Flemington Industrial Park, Motherwell, Lanarkshire, ML1 2NT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 15% 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.
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ALEXANDERS MOT CENTRE LIMITED
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 3).
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ALEXANDERS MOT CENTRE LIMITED
Notes to the financial statements - continued
for the year ended 31 August 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2025 266,130
Additions 105,269
Disposals (127,859)
At 31 August 2026 243,540
Depreciation
At 1 September 2025 161,045
Charge for year 35,632
Eliminated on disposal (85,496)
At 31 August 2026 111,181
Net book value
At 31 August 2026 132,359
At 31 August 2025 105,085
5 Debtors
2026 2025
£ £
Trade debtors 6,459 4,141
Prepayments and accrued income 1,635 1,571
8,094 5,712
6 Creditors: amounts falling due within one year
2026 2025
£ £
Hire purchase and finance leases 17,890 8,309
Trade creditors 8,964 16,407
Amounts owed to directors 20 16
Taxation 1,331 9,396
VAT payable 4,821 2,903
Social security and other tax 1,157 1,163
Accruals and deferred income 3,571 4,119
37,754 42,313
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ALEXANDERS MOT CENTRE LIMITED
Notes to the financial statements - continued
for the year ended 31 August 2026
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Hire purchase and finance leases 56,489 2,077
8 Secured debts
The following secured debts are included within creditors: Hire purchase contracts £74,379 (2025 £10,386)

9 Share capital
Allotted, issued and fully paid: 100 ordinary shares of £1 £100 (2025 £100)

10 Guarantees and other financial commitments
Total future financial commitments which are not included in the balance sheet amount to £40,000. (At 31 August 2025 - £52,000)
11 Controlling party
The company is controlled by the director.
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