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REGISTERED NUMBER: SC250202 (Scotland)

Cessford Motors Limited

Unaudited Financial Statements

for the Year Ended 31st May 2025

| Cessford Motors Limited (Registered number: SC250202) |

Contents of the Financial Statements

for the year ended 31st May 2025

| Page |

| Company information | 1 |

| Balance sheet | 2 |  | to |  | 3

| Notes to the financial statements | 4 |  | to |  | 8

| Cessford Motors Limited |

Company Information

for the year ended 31st May 2025

| Directors: | G Cessford

| Mrs G J Cessford

| Secretary: | Mrs G J Cessford

| Registered office: | Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Business address: | Unit 1

| Croft Industrial Park

| Morebattle

| Kelso

| TD5 8QQ

| Registered number: | SC250202 (Scotland)

| Accountants: | Rennie Welch LLP

| Academy House

| Shedden Park Road

| Kelso

| Roxburghshire

| TD5 7AL

| Cessford Motors Limited (Registered number: SC250202) |

Balance Sheet

31st May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 98,039 |  | 109,367 |  |

98,039 |  | 109,367 |  |

Current assets

Stocks | 122,119 |  | 75,986 |  |

Debtors | 6 | 118,565 |  | 118,915 |  |

Cash at bank and in hand | 511,814 |  | 575,925 |  |

752,498 |  | 770,826 |  |

Creditors

Amounts falling due within one year | 7 | 94,425 |  | 154,021 |  |

Net current assets | 658,073 |  | 616,805 |  |

Total assets less current liabilities | 756,112 |  | 726,172 |  |

Provisions for liabilities | 18,319 |  | 21,521 |  |

Net assets | 737,793 |  | 704,651 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 737,693 |  | 704,551 |  |

Shareholders' funds | 737,793 |  | 704,651 |  |

| Cessford Motors Limited (Registered number: SC250202) |

Balance Sheet - continued

31st May 2025

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

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

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th February 2026 and were signed on its behalf by:

G Cessford - Director

| Cessford Motors Limited (Registered number: SC250202) |

Notes to the Financial Statements

for the year ended 31st May 2025

1. | Statutory information

| Cessford Motors 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.

| Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, was fully amortised over its estimated useful life of 10 years.

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling prices less further costs expected to be incurred in bringing the stock to completion.

| Cessford Motors Limited (Registered number: SC250202) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

2. | Accounting policies - continued

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals and directors' loans.

| Directors' loans (being repayable on demand), trade debtors, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

| Provisions

| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

| Employee benefits

| Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

| Going concern

| The directors have considered the company's financial position for a minimum of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. | Employees and directors

| The average number of employees during the year was 11 (2024 - 10 ) .

| Cessford Motors Limited (Registered number: SC250202) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1st June 2024

| and 31st May 2025 | 30,000 |  |

| Amortisation

| At 1st June 2024

| and 31st May 2025 | 30,000 |  |

| Net book value

| At 31st May 2025 | - |  |

| At 31st May 2024 | - |  |

5. | Tangible fixed assets

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| Cost

| At 1st June 2024 | 104,422 |  | 268,302 |  | 17,881 |  |

| Additions | - |  | 11,658 |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31st May 2025 | 104,422 |  | 279,960 |  | 17,881 |  |

| Depreciation

| At 1st June 2024 | 81,377 |  | 192,361 |  | 14,923 |  |

| Charge for year | 3,069 |  | 16,883 |  | 593 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31st May 2025 | 84,446 |  | 209,244 |  | 15,516 |  |

| Net book value

| At 31st May 2025 | 19,976 |  | 70,716 |  | 2,365 |  |

| At 31st May 2024 | 23,045 |  | 75,941 |  | 2,958 |  |

| Cessford Motors Limited (Registered number: SC250202) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

5. | Tangible fixed assets - continued

| Motor |  | Office |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1st June 2024 | 11,108 |  | 11,617 |  | 413,330 |  |

| Additions | - |  | 550 |  | 12,208 |  |

| Disposals | (900 | ) | - |  | (900 | ) |

| At 31st May 2025 | 10,208 |  | 12,167 |  | 424,638 |  |

| Depreciation

| At 1st June 2024 | 7,879 |  | 7,423 |  | 303,963 |  |

| Charge for year | 808 |  | 2,183 |  | 23,536 |  |

| Eliminated on disposal | (900 | ) | - |  | (900 | ) |

| At 31st May 2025 | 7,787 |  | 9,606 |  | 326,599 |  |

| Net book value

| At 31st May 2025 | 2,421 |  | 2,561 |  | 98,039 |  |

| At 31st May 2024 | 3,229 |  | 4,194 |  | 109,367 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 34,346 |  | 94,392 |  |

| Other debtors | 84,219 |  | 24,523 |  |

118,565 |  | 118,915 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 54,316 |  | 57,235 |  |

| Taxation and social security | 34,969 |  | 90,146 |  |

| Other creditors | 5,140 |  | 6,640 |  |

94,425 |  | 154,021 |  |

8. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 31st May 2025 and 31st May 2024:

2025 | 2024 |

£ | £ |

| G Cessford and Mrs G J Cessford

| Balance outstanding at start of year | 24,523 |  | 4,912 |  |

| Amounts advanced | 104,997 |  | 99,911 |  |

| Amounts repaid | (45,300 | ) | (80,300 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 84,220 |  | 24,523 |  |

| Cessford Motors Limited (Registered number: SC250202) |

Notes to the Financial Statements - continued

for the year ended 31st May 2025

8. | Directors' advances, credits and guarantees - continued

| This loan is unsecured, repayable on demand and interest has been charged at the official rates published by HMRC.

9. | Post balance sheet events

| Since the year end a final dividend of £850 per share has been declared on 17th February 2026.