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REGISTERED NUMBER: SC321104 (Scotland)










Unaudited Financial Statements

for the Year Ended 31 May 2025

for

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED (REGISTERED NUMBER: SC321104)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRUCE DEMPSTER MOTOR ENGINEERS LIMITED

Company Information
for the Year Ended 31 May 2025







DIRECTOR: P Dempster





REGISTERED OFFICE: Oakfield House
378 Brandon Street
Motherwell
ML1 1XA





REGISTERED NUMBER: SC321104 (Scotland)





ACCOUNTANTS: WDM Associates
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED (REGISTERED NUMBER: SC321104)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 72,638 73,453

CURRENT ASSETS
Stocks 2,951 3,023
Debtors 5 7,974 8,737
Cash at bank 22,808 17,378
33,733 29,138
CREDITORS
Amounts falling due within one year 6 114,379 117,515
NET CURRENT LIABILITIES (80,646 ) (88,377 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,008

)

(14,924

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (8,108 ) (15,024 )
SHAREHOLDERS' FUNDS (8,008 ) (14,924 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED (REGISTERED NUMBER: SC321104)

Balance Sheet - continued
31 May 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 August 2025 and were signed by:





P Dempster - Director


BRUCE DEMPSTER MOTOR ENGINEERS LIMITED (REGISTERED NUMBER: SC321104)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

Bruce Dempster Motor Engineers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on 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.

Basic financial instruments
Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED (REGISTERED NUMBER: SC321104)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The company has net liabilities of £8,008 at 31 May 2025. However the directors are confident that improved trading since the year end will continue and, as such, have prepared the accounts on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2024
and 31 May 2025 70,000 18,528 8,590 12,688 109,806
DEPRECIATION
At 1 June 2024 - 18,073 6,102 12,178 36,353
Charge for year - 91 622 102 815
At 31 May 2025 - 18,164 6,724 12,280 37,168
NET BOOK VALUE
At 31 May 2025 70,000 364 1,866 408 72,638
At 31 May 2024 70,000 455 2,488 510 73,453

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 7,974 8,737

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED (REGISTERED NUMBER: SC321104)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,990 3,387
Loan - L Dempster 20,000 20,000
Other creditors 2,178 4,156
Tax 6,358 6,123
Social security and other taxes 343 396
VAT 3,579 490
Directors' current accounts 75,997 79,134
Accrued expenses 3,934 3,829
114,379 117,515