The average number of persons, including directors, employed by the company during the year was as follows:

Hire purchase obligations of £226,116 (2024 £113,566) are secured over the assets concerned.

At 30 September 2025 the company owed its parent companies Basil Watt Tractors Ltd £54,000 (2024 £54,000) and David McNae & Sons Ltd £36,000 (2024 £36,000)

J & W McNae Ltd is a private company limited by shares incorporated in Scotland. The registered office is Oakfield House, Yett, Tarbolton, Ayrshire, KA5 5NX.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true