Company Registration No. SC530009 (Scotland)
Trail Coach Ltd
Unaudited accounts
for the year ended 31 March 2026
Trail Coach Ltd
Unaudited accounts
Contents
Trail Coach Ltd
Company Information
for the year ended 31 March 2026
Director
Ramsay MacFarlane
Company Number
SC530009 (Scotland)
Registered Office
C/O Calculo Ltd
Unit 9, Eastworks
Gateway Court
Glasgow
G40 4DS
United Kingdom
Accountants
Calculo Ltd
Eastworks
Gateway Court
Glasgow
G40 4DS
Trail Coach Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
4,969
6,211
Cash at bank and in hand
15,115
10,962
Creditors: amounts falling due within one year
(41,894)
(41,695)
Net current assets
99,221
95,397
Net assets
104,190
101,608
Called up share capital
100
100
Profit and loss account
104,090
101,508
Shareholders' funds
104,190
101,608
For the year ending 31 March 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 16 October 2026 and were signed on its behalf by
Ramsay MacFarlane
Director
Company Registration No. SC530009
Trail Coach Ltd
Notes to the Accounts
for the year ended 31 March 2026
Trail Coach Ltd is a private company, limited by shares, registered in Scotland, registration number SC530009. The registered office is C/O Calculo Ltd, Unit 9, Eastworks, Gateway Court, Glasgow, G40 4DS, United Kingdom.
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:
Plant & machinery
20% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
17,326
1,442
18,768
At 31 March 2026
17,326
1,442
18,768
At 1 April 2025
11,669
888
12,557
Charge for the year
1,131
111
1,242
At 31 March 2026
12,800
999
13,799
At 31 March 2026
4,526
443
4,969
At 31 March 2025
5,657
554
6,211
Amounts falling due within one year
Other debtors
126,000
125,000
Trail Coach Ltd
Notes to the Accounts
for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
402
(46)
Loans from directors
41,492
41,741
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).