REGISTERED NUMBER: SC584448 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

MCDONALD MOTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Mcdonald

REGISTERED OFFICE:

6 Caledonian Avenue

Crawford

Biggar

South Lanarkshire

ML12 6TX

REGISTERED NUMBER:

SC584448 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

160,215

149,865

CURRENT ASSETS

Stocks

2,000

1,750

Debtors

5

15,172

6,867

Cash at bank and in hand

180,430

155,146

197,602

163,763

CREDITORS

Amounts falling due within one year

6

(137,005

)

(128,425

)

NET CURRENT ASSETS

60,597

35,338

TOTAL ASSETS LESS CURRENT LIABILITIES

220,812

185,203

CREDITORS

Amounts falling due after more than one year

7

(14,246

)

(23,360

)

NET ASSETS

206,566

161,843

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

206,466

161,743

206,566

161,843

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

A Mcdonald - Director

1.	STATUTORY INFORMATION

Mcdonald 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.

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 cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

84,012

36,012

28,398

Additions

-

9,000

-

Disposals

-

(5,250

)

-

At 31 December 2025

84,012

39,762

28,398

DEPRECIATION

At 1 January 2025

-

24,042

26,125

Charge for year

-

4,120

2,273

Eliminated on disposal

-

-

-

At 31 December 2025

-

28,162

28,398

NET BOOK VALUE

At 31 December 2025

84,012

11,600

-

At 31 December 2024

84,012

11,970

2,273

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

93,707

299

242,428

Additions

72,033

-

81,033

Disposals

(55,480

)

-

(60,730

)

At 31 December 2025

110,260

299

262,731

DEPRECIATION

At 1 January 2025

42,097

299

92,563

Charge for year

20,952

-

27,345

Eliminated on disposal

(17,392

)

-

(17,392

)

At 31 December 2025

45,657

299

102,516

NET BOOK VALUE

At 31 December 2025

64,603

-

160,215

At 31 December 2024

51,610

-

149,865

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,088

6,763

Prepayments

84

104

15,172

6,867

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,895

-

Trade creditors

32,617

27,064

Tax

20,193

22,066

Social security and other taxes

2,509

2,179

VAT

8,409

7,203

Directors' current accounts

61,226

67,684

Accrued expenses

3,156

2,229

137,005

128,425

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

12,032

23,360

Hire purchase contracts

2,214

-

14,246

23,360