Company registration number: SC838727
Annual report and unaudited financial statements
for the period ended 28 February 2026
for
Grange Road Motors Ltd
Pages for filing with the Registrar
Company registration number: SC838727
Grange Road Motors Ltd
Balance sheet
as at 28 February 2026
Note £ £
Fixed assets
Tangible assets 4 5,575
5,575
Current assets
Stocks 6,400
Cash at bank and in hand 17,185
23,585
Creditors: amounts falling due within one year
(11,831)
Net current assets 11,754
Total assets less current liabilities 17,329
NET ASSETS 17,329
Capital and reserves
Called up share capital 1
Profit and loss account 17,328
TOTAL EQUITY 17,329
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 28 February 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.
1
Company registration number: SC838727
Grange Road Motors Ltd
Balance sheet - continued
as at 28 February 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 D Simmons, Director
16 October 2026
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Grange Road Motors Ltd
Notes to the financial statements
for the period ended 28 February 2026
1 Company information
Grange Road Motors Ltd is a private company registered in Scotland. Its registered number is SC838727. The company is limited by shares. Its registered office is 6 Sandyford Avenue, Whitecross, Linlithgow, West Lothian, EH49 6JU.
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 - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% 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.
3
Grange Road Motors Ltd
Notes to the financial statements - continued
for the period ended 28 February 2026
2 Accounting policies - continued
Taxation
Taxation for the period comprises current 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 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.
3 Average number of employees
During the period the average number of employees was 1.
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 6,981
At 28 February 2026 6,981
Depreciation
Charge for period 1,406
At 28 February 2026 1,406
Net book value
At 28 February 2026 5,575
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