REGISTERED NUMBER: SC248731 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

THOMAS GRANT (BROCKLEES) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J N Grant

T Grant

T Grant Jnr

SECRETARY:

Mrs J N Grant

REGISTERED OFFICE:

Brocklees Farm

Darvel

Ayrshire

KA17 ONG

REGISTERED NUMBER:

SC248731 (Scotland)

ACCOUNTANTS:

Galbraith Pritchards

20 Barns Street

Ayr

Ayrshire

KA7 1XA

FIXED ASSETS

Tangible assets

4

4,639,414

3,871,856

CURRENT ASSETS

Debtors

5

1,226,910

1,098,956

Cash at bank

249,557

160,509

1,476,467

1,259,465

CREDITORS

Amounts falling due within one year

6

1,679,283

1,327,369

NET CURRENT LIABILITIES

(202,816

)

(67,904

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,436,598

3,803,952

CREDITORS

Amounts falling due after more than one year

7

(1,674,178

)

(1,310,839

)

PROVISIONS FOR LIABILITIES

8

(473,464

)

(404,537

)

NET ASSETS

2,288,956

2,088,576

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,288,856

2,088,476

SHAREHOLDERS' FUNDS

2,288,956

2,088,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

T Grant - Director

1.	STATUTORY INFORMATION

Thomas Grant (Brocklees) 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.

CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company's accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

FINANCIAL INSTRUMENTS

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 27 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

6,884,124

183,870

7,067,994

Additions

1,888,780

134,260

2,023,040

Disposals

(1,234,030

)

(24,600

)

(1,258,630

)

At 30 April 2026

7,538,874

293,530

7,832,404

DEPRECIATION

At 1 May 2025

3,087,729

108,409

3,196,138

Charge for year

767,699

41,057

808,756

Eliminated on disposal

(793,797

)

(18,107

)

(811,904

)

At 30 April 2026

3,061,631

131,359

3,192,990

NET BOOK VALUE

At 30 April 2026

4,477,243

162,171

4,639,414

At 30 April 2025

3,796,395

75,461

3,871,856

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

3,449,290

77,090

3,526,380

Additions

1,888,780

134,260

2,023,040

Transfer to ownership

(1,968,890

)

(54,200

)

(2,023,090

)

At 30 April 2026

3,369,180

157,150

3,526,330

DEPRECIATION

At 1 May 2025

971,046

30,516

1,001,562

Charge for year

361,800

29,188

390,988

Transfer to ownership

(817,313

)

(29,121

)

(846,434

)

At 30 April 2026

515,533

30,583

546,116

NET BOOK VALUE

At 30 April 2026

2,853,647

126,567

2,980,214

At 30 April 2025

2,478,244

46,574

2,524,818

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

962,351

962,978

Amounts recoverable on contract

143,568

90,228

VAT

120,991

45,750

1,226,910

1,098,956

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Hire purchase contracts

1,157,406

867,350

Trade creditors

369,798

314,451

Directors' current accounts

34,624

33,772

Accrued expenses

117,455

111,796

1,679,283

1,327,369

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Hire purchase contracts

1,285,545

690,317

Other creditors

388,633

620,522

1,674,178

1,310,839

8.	PROVISIONS FOR LIABILITIES

30/4/26

30/4/25

£

£

Deferred tax

473,464

404,537

Deferred

tax

£

Balance at 1 May 2025

404,537

Provided during year

68,927

Balance at 30 April 2026

473,464

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY