SC409267falseMotor Vehicle Delivery and Sales2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: SC409267
L L Car Sales Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
The Number Crunchers (Edinburgh) Ltd
L L Car Sales Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Kevin Stephen Bridge
REGISTERED OFFICE
52 Glenhead Drive
Motherwell
ML1 2DS
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC409267
BANKERS
RBS, 128 Bath Street, Glasgow. G2 2DR
ACCOUNTANTS
The Number Crunchers (Edinburgh) Ltd
L L Car Sales Ltd
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
L L Car Sales Ltd
BALANCE SHEET AT 31/03/2026
20262025
Notes££
FIXED ASSETS
CURRENT ASSETS
Stock64,60047,650
Debtors59,04021,100
Cash at bank and in hand9923,037
74,63271,787
CREDITORS: Amounts falling due within one year655,46440,642
NET CURRENT ASSETS19,16831,145
TOTAL ASSETS LESS CURRENT LIABILITIES19,16831,145
CREDITORS: Amounts falling due after more than one year719,02731,005
NET ASSETS141140
CAPITAL AND RESERVES
Called up share capital8100100
Profit and loss account4140
SHAREHOLDERS' FUNDS141140
For the year ending 31/03/2026 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/10/2026 and signed on their behalf by
.............................
Kevin Stephen Bridge
Director
L L Car Sales Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentstraight line 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20262025
No.No.
Average number of employees11
L L Car Sales Ltd
3. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 01/04/20251,4701,470
At 31/03/20261,4701,470
Depreciation
At 01/04/20251,4701,470
At 31/03/20261,4701,470
Net Book Amounts
At 31/03/2026--
4. STOCK 20262025
££
Stock comprises:
Stock64,60047,650
64,60047,650
5. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors9,04021,100
9,04021,100
L L Car Sales Ltd
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax4,3142,973
VAT2,8573,998
PAYE and NIC control471-
Salaries and wages control-1,048
Directors current account22,73012,633
Loans11,87312,000
Loans5,5205,000
Credit card-918
Trade creditors474422
Other creditors5,575-
Accruals1,6501,650
55,46440,642
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans (unsecured) >1yr19,02731,005
19,02731,005
8. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100