PRO DIVISION CAR CARE LIMITED


Director	HAMILTON, Colin


Registered Address	140 Muirhall Road
	Larbert
	FK5 4RE


Registered Number	SC555341 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		217,492		222,884
Investment property	4		452,920		448,265
			670,412		671,149
Current assets
Stocks	5	8,000		5,750
Debtors	6	104,296		17,746
Cash at bank and on hand		302,644		69,655
		414,940		93,151
Creditors amounts falling due within one year	7	(319,182)		(273,731)
Net current assets (liabilities)			95,758		(180,580)
Total assets less current liabilities			766,170		490,569
Creditors amounts falling due after one year	8		(541,989)		(291,873)
Provisions for liabilities	10		(6,431)		(5,387)
Net assets			217,750		193,309
Capital and reserves
Called up share capital			100		100
Profit and loss account			217,650		193,209
Shareholders' funds			217,750		193,309

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 October 2026, and are signed on its behalf by:

HAMILTON, Colin
Director
Registered Company No. SC555341

PRO DIVISION CAR CARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover comprises income from vehicle servicing, repairs, MOT testing and rental income earned from the occupation of company premises. Revenue is measured at the fair value of consideration receivable, excluding value added tax. Income from goods and services is recognised when control passes to the customer. Rental income is recognised on an accruals basis over the period to which it relates.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	2
	Plant and machinery	20
	Fixtures and fittings	20
	Vehicles	25
	Office Equipment	20

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Fair value is determined by the directors having regard to market evidence and recent comparable transactions.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	9		9

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 25	183,984	53,306	27,139	264,429
Additions	-	3,450	1,800	5,250
Disposals	-	-	(3,500)	(3,500)
At 31 March 26	183,984	56,756	25,439	266,179
Depreciation and impairment
At 01 April 25	4,000	23,722	13,823	41,545
Charge for year	733	6,318	2,483	9,534
On disposals	-	-	(2,392)	(2,392)
At 31 March 26	4,733	30,040	13,914	48,687
Net book value
At 31 March 26	179,251	26,716	11,525	217,492
At 31 March 25	179,984	29,584	13,316	222,884

4.	Investment property
	The investment property was valued by the director at £452,920 as at 31 March 2026 having regard to current market conditions and recent property transactions.


		£
	Fair value at 01 April 25	448,265
	Additions	4,655
	At 31 March 26	452,920

5.	Stocks

	2026	2025
	£	£
Other stocks	8,000	5,750
Total	8,000	5,750

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,133	932
Other debtors	102,163	16,814
Total	104,296	17,746

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	73,312	78,331
Bank borrowings and overdrafts	135,680	49,481
Taxation and social security	109,313	123,663
Other creditors	877	22,256
Total	319,182	273,731

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	541,989	291,873
Total	541,989	291,873

9.	Secured creditors
	The bank loan is secured by a standard security over the company's property.

10.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	6,431	5,387
Total	6,431	5,387