Company Registration No. SC417738 (Scotland)
C&D Grant (Motor Engineers) Limited
Unaudited accounts
for the year ended 28 February 2026
C&D Grant (Motor Engineers) Limited
Unaudited accounts
Contents
C&D Grant (Motor Engineers) Limited
Company Information
for the year ended 28 February 2026
Director
Donald John Grant
Company Number
SC417738 (Scotland)
Registered Office
1C SANDYFORD ROAD
PAISLEY
PA3 4HP
Accountants
Millfield Accountancy Limited
23 Millfield Gardens
Erskine
Renfrewshire
PA8 6JD
C&D Grant (Motor Engineers) Limited
Statement of financial position
as at 28 February 2026
Tangible assets
360,638
263,655
Inventories
102,485
66,613
Cash at bank and in hand
21,321
66,988
Creditors: amounts falling due within one year
(169,105)
(171,263)
Net current assets
146,098
129,748
Total assets less current liabilities
506,736
393,403
Creditors: amounts falling due after more than one year
(207,500)
(92,973)
Net assets
299,236
300,430
Called up share capital
102
102
Profit and loss account
299,134
300,328
Shareholders' funds
299,236
300,430
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 August 2026 and were signed on its behalf by
Donald John Grant
Director
Company Registration No. SC417738
C&D Grant (Motor Engineers) Limited
Notes to the Accounts
for the year ended 28 February 2026
C&D Grant (Motor Engineers) Limited is a private company, limited by shares, registered in Scotland, registration number SC417738. The registered office is 1C SANDYFORD ROAD, PAISLEY, PA3 4HP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
C&D Grant (Motor Engineers) Limited
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 March 2025
109,886
282,486
116,403
10,353
20,955
540,083
Additions
2,650
93,455
113,029
-
-
209,134
Disposals
-
-
(53,577)
-
-
(53,577)
At 28 February 2026
112,536
375,941
175,855
10,353
20,955
695,640
At 1 March 2025
30,529
205,428
25,304
3,324
11,843
276,428
Charge for the year
8,124
30,798
29,011
1,757
2,278
71,968
On disposals
-
-
(13,394)
-
-
(13,394)
At 28 February 2026
38,653
236,226
40,921
5,081
14,121
335,002
At 28 February 2026
73,883
139,715
134,934
5,272
6,834
360,638
At 28 February 2025
79,357
77,058
91,099
7,029
9,112
263,655
Amounts falling due within one year
Trade debtors
163,011
149,996
Accrued income and prepayments
27,498
17,167
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
114,443
92,888
Taxes and social security
15,379
41,412
Loans from directors
344
-
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
100,705
63,763
8
Average number of employees
During the year the average number of employees was 13 (2025: 13).