REGISTERED NUMBER: SC380714 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

BRIDGE END GARAGE (MONTROSE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Fairweather

REGISTERED OFFICE:

12 Traill Drive

Montrose

Angus

DD10 8SW

REGISTERED NUMBER:

SC380714 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Intangible assets

4

30,000

30,000

Tangible assets

5

123,264

126,360

153,264

156,360

CURRENT ASSETS

Stocks

13,300

13,250

Debtors

6

3,870

8,391

Investments

7

48,250

40,292

Cash at bank and in hand

33,594

19,205

99,014

81,138

CREDITORS

Amounts falling due within one year

8

98,296

82,071

NET CURRENT ASSETS/(LIABILITIES)

718

(933

)

TOTAL ASSETS LESS CURRENT LIABILITIES

153,982

155,427

CREDITORS

Amounts falling due after more than one year

9

(825

)

(15,304

)

PROVISIONS FOR LIABILITIES

10

(654

)

(1,329

)

NET ASSETS

152,503

138,794

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

152,403

138,694

SHAREHOLDERS' FUNDS

152,503

138,794

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2025 and were signed by:

D Fairweather - Director

1.	STATUTORY INFORMATION

Bridge End Garage (Montrose) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is not being amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on cost and 25% on reducing balance

Motor vehicles

-

25% on cost and 25% on reducing balance

Computer equipment

-

25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

30,000

NET BOOK VALUE

At 31 August 2025

30,000

At 31 August 2024

30,000

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

120,000

18,367

46,000

1,923

186,290

Additions

-

650

-

-

650

At 31 August 2025

120,000

19,017

46,000

1,923

186,940

DEPRECIATION

At 1 September 2024

-

15,119

42,960

1,851

59,930

Charge for year

-

812

2,916

18

3,746

At 31 August 2025

-

15,931

45,876

1,869

63,676

NET BOOK VALUE

At 31 August 2025

120,000

3,086

124

54

123,264

At 31 August 2024

120,000

3,248

3,040

72

126,360

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

44,500

DEPRECIATION

At 1 September 2024

41,625

Charge for year

2,875

At 31 August 2025

44,500

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

2,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,657

3,244

Other debtors

213

5,147

3,870

8,391

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

48,250

40,292

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,333

9,167

Hire purchase contracts

5,313

7,677

Trade creditors

20,088

18,678

Taxation and social security

55,828

44,439

Other creditors

8,734

2,110

98,296

82,071

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,166

Hire purchase contracts

825

6,138

825

15,304

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

654

1,329

Deferred

tax

£

Balance at 1 September 2024

1,329

Provided during year

(675

)

Balance at 31 August 2025

654

11.	RELATED PARTY DISCLOSURES

The company was under the control of D Fairweather throughout the current and previous year.

During the year the director repaid the company net amounts totalling £5,000. As at 31 August 2025 included within other debtors is a balance outstanding due to the the company of £0 (2024 - £5,000). No interest has been paid on this balance, this is in line with HMRC guidelines.