Registration number: SC689586

A & M Couriers (Glasgow) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

A & M Couriers (Glasgow) Ltd

Company Information

Director

Mr Martin Duffy

Registered office

Overland Building Suite 4 263 Main Street Larbert FK5 4PU

Accountants

Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ

A & M Couriers (Glasgow) Ltd

(Registration number: SC689586)
Balance Sheet as at 28 February 2026

	Note	2026 £
Fixed assets
Tangible assets	4	25,323
Current assets
Debtors	5	10,700
Creditors: Amounts falling due within one year	6	(28,425)
Net current liabilities		(17,725)
Net assets		7,598
Capital and reserves
Called up share capital	7	2
Retained earnings		7,596
Shareholders' funds		7,598

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 March 2026
 

......................................... Mr Martin Duffy Director

A & M Couriers (Glasgow) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Overland Building Suite 4
263 Main Street
Larbert
FK5 4PU

These financial statements were authorised for issue by the director on 26 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

A & M Couriers (Glasgow) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Asset class	Depreciation method and rate
equipment	20% reducing balance
van	20% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1.

A & M Couriers (Glasgow) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	-	32,000	32,000
Additions	2,091	-	2,091
At 28 February 2026	2,091	32,000	34,091
Depreciation
At 1 March 2025	-	900	900
Charge for the year	418	7,450	7,868
At 28 February 2026	418	8,350	8,768
Carrying amount
At 28 February 2026	1,673	23,650	25,323

5

Debtors

Current	Note	2026 £
Amounts owed by related parties	9	10,700
		10,700

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £
Due within one year
Loans and borrowings	8	5,830
Trade creditors		9,013
Taxation and social security		12,453
Other creditors		1,129
		28,425

7	Share capital

Allotted, called up and fully paid shares

A & M Couriers (Glasgow) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

	2026
	No.	£
Ordinary of £1 each	2	2

8	Loans and borrowings

Current loans and borrowings

	2026 £
Bank overdrafts	5,830

9	Related party transactions

A & M Couriers (Glasgow) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £
Remuneration	7,095