1 March 2024 false No description of principal activity Taxfiler 2024.6 SC417738business:PrivateLimitedCompanyLtd2024-03-012025-02-28 SC4177382024-02-29 SC4177382024-03-012025-02-28 SC417738business:AuditExemptWithAccountantsReport2024-03-012025-02-28 SC417738business:AbridgedAccounts2024-03-012025-02-28 SC4177382025-02-28 SC417738business:Director12024-03-012025-02-28 SC417738business:RegisteredOffice2024-03-012025-02-28 SC4177382024-02-29 SC417738core:WithinOneYear2025-02-28 SC417738core:WithinOneYear2024-02-29 SC417738core:AfterOneYear2025-02-28 SC417738core:AfterOneYear2024-02-29 SC417738core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC417738core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC417738core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC417738core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC417738core:PreviouslyStatedAmount2025-02-28 SC417738core:PreviouslyStatedAmount2024-02-29 SC417738business:SmallEntities2024-03-012025-02-28 SC417738countries:Scotland2024-03-012025-02-28 SC417738core:LandBuildings2024-03-012025-02-28 SC417738core:PlantMachinery2024-03-012025-02-28 SC417738core:MotorVehicles2024-03-012025-02-28 SC417738core:FurnitureFittings2024-03-012025-02-28 SC417738core:ComputerEquipment2024-03-012025-02-28 SC4177382023-03-012024-02-29 iso4217:GBP xbrli:pure
Company Registration No. SC417738 (Scotland)
C&D Grant (Motor Engineers) Limited Unaudited accounts for the year ended 28 February 2025
C&D Grant (Motor Engineers) Limited Unaudited accounts Contents
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C&D Grant (Motor Engineers) Limited Company Information for the year ended 28 February 2025
Director
Donald John Grant
Company Number
SC417738 (Scotland)
Registered Office
1C SANDYFORD ROAD PAISLEY PA3 4HP
Accountants
Millfield Accountancy Limited 23 Millfield Gardens Erskine Renfrewshire PA8 6JD
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C&D Grant (Motor Engineers) Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
263,655 
203,579 
Current assets
Inventories
66,613 
126,764 
Debtors
167,410 
181,010 
Cash at bank and in hand
66,988 
47,181 
301,011 
354,955 
Creditors: amounts falling due within one year
(171,263)
(201,166)
Net current assets
129,748 
153,789 
Total assets less current liabilities
393,403 
357,368 
Creditors: amounts falling due after more than one year
(92,973)
(91,264)
Net assets
300,430 
266,104 
Capital and reserves
Called up share capital
102 
101 
Profit and loss account
300,328 
266,003 
Shareholders' funds
300,430 
266,104 
For the year ending 28 February 2025 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 8 August 2025 and were signed on its behalf by
Donald John Grant Director Company Registration No. SC417738
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C&D Grant (Motor Engineers) Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
C&D Grant (Motor Engineers) Limited is a private company, limited by shares, registered in Scotland, registration number SC417738. The registered office is 1C SANDYFORD ROAD, PAISLEY, PA3 4HP.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Land & buildings
10%
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 March 2024
429,334 
Additions
116,549 
Disposals
(5,800)
At 28 February 2025
540,083 
Depreciation
At 1 March 2024
225,755 
Charge for the year
52,367 
On disposals
(1,694)
At 28 February 2025
276,428 
Net book value
At 28 February 2025
263,655 
At 29 February 2024
203,579 
5
Average number of employees
During the year the average number of employees was 13 (2024: 13).
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