Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 2024-11-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC088639 2024-11-01 2025-10-31 SC088639 2023-11-01 2024-10-31 SC088639 2025-10-31 SC088639 2024-10-31 SC088639 c:CompanySecretary1 2024-11-01 2025-10-31 SC088639 c:Director1 2024-11-01 2025-10-31 SC088639 c:RegisteredOffice 2024-11-01 2025-10-31 SC088639 d:PlantMachinery 2024-11-01 2025-10-31 SC088639 d:PlantMachinery 2025-10-31 SC088639 d:PlantMachinery 2024-10-31 SC088639 d:MotorVehicles 2024-11-01 2025-10-31 SC088639 d:MotorVehicles 2025-10-31 SC088639 d:MotorVehicles 2024-10-31 SC088639 d:FurnitureFittings 2024-11-01 2025-10-31 SC088639 d:FurnitureFittings 2025-10-31 SC088639 d:FurnitureFittings 2024-10-31 SC088639 d:OfficeEquipment 2024-11-01 2025-10-31 SC088639 d:OfficeEquipment 2025-10-31 SC088639 d:OfficeEquipment 2024-10-31 SC088639 d:CurrentFinancialInstruments 2025-10-31 SC088639 d:CurrentFinancialInstruments 2024-10-31 SC088639 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 SC088639 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC088639 d:ShareCapital 2025-10-31 SC088639 d:ShareCapital 2024-10-31 SC088639 d:RetainedEarningsAccumulatedLosses 2025-10-31 SC088639 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC088639 c:OrdinaryShareClass1 2024-11-01 2025-10-31 SC088639 c:OrdinaryShareClass1 2025-10-31 SC088639 c:OrdinaryShareClass1 2024-10-31 SC088639 c:FRS102 2024-11-01 2025-10-31 SC088639 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC088639 c:FullAccounts 2024-11-01 2025-10-31 SC088639 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC088639 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC088639 BRECHIN MOTOR COMPANY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
BRECHIN MOTOR COMPANY LIMITED COMPANY INFORMATION
DIRECTOR | Mr W E Callander
COMPANY SECRETARY | Mrs M Callander
REGISTERED NUMBER | SC088639
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
BRECHIN MOTOR COMPANY LIMITED REGISTERED NUMBER: SC088639 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | - |  | 10,148
|  |  | - |  | 10,148
CURRENT ASSETS |  |  |  |  |
Stocks |  | - |  | 11,751 |
Debtors: amounts falling due within one year | 5 | 30 |  | 3,497 |
Cash at bank and in hand |  | 113,860 |  | 164,861 |
|  | 113,890 |  | 180,109 |
Creditors: amounts falling due within one year | 6 | (14,913) |  | (105,317) |
NET CURRENT ASSETS |  |  | 98,977 |  | 74,792
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 98,977 |  | 84,940
NET ASSETS |  |  | 98,977 |  | 84,940
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 690,000 |  | 690,000
Profit and loss account |  |  | (591,023) |  | (605,060)
|  |  | 98,977 |  | 84,940
Page 1
BRECHIN MOTOR COMPANY LIMITED REGISTERED NUMBER: SC088639 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 February 2026.
Mr W E Callander
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BRECHIN MOTOR COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | GENERAL INFORMATION
Brechin Motor Company is a private company, limited by shares, incorporated in Scotland with the registration number SC088639. The registered office is Westby, 64 West High Street, Forfar, DD8 1BJ and the principal place of business is Carseview Road, Forfar, DD8 3NG. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
BRECHIN MOTOR COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and Machinery | - | 15.00% |
|  |  |  | Trailers | - | 12.50% |
|  |  |  | Equipment | - | 10.00% |
|  |  |  | Motor Vehicles | - | 20.00% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | EMPLOYEES
The average monthly number of employees, including directors, during the year was 1 (2023 - 1). Page 4
BRECHIN MOTOR COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and Machinery | Trailers | Fixtures & Fittings | Motor vehicles | Total
|  | £ | £ | £ | £ | £
| At 1 November 2024 | 15,600 | 10,618 | 1,816 | 1,000 | 29,034
| Disposals | (15,600) | (10,618) | (1,816) | (1,000) | (29,034)
| At 31 October 2025 | - | - | - | - | -
| At 1 November 2024 | 11,737 | 5,022 | 1,537 | 590 | 18,886
| Disposals | (11,737) | (5,022) | (1,537) | (590) | (18,886)
| At 31 October 2025 | - | - | - | - | -
| NET BOOK VALUE |  |  |  |  |
| At 31 October 2025 | - | - | - | - | -
| At 31 October 2024 | 3,863 | 5,596 | 279 | 410 | 10,148
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 3,497
| Other debtors | 30 | -
|  | 30 | 3,497
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 826 | 8,845
| Other taxation and social security | - | 1,610
| Other creditors | 9,020 | 92,769
| Accruals and deferred income | 5,067 | 2,093
|  | 14,913 | 105,317
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BRECHIN MOTOR COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 690,000 (2024 - 690,000) Ordinary shares of £1.00 each | 690,000 | 690,000
Page 6