REGISTERED NUMBER: SC321104 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

BRUCE DEMPSTER MOTOR ENGINEERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Dempster

REGISTERED OFFICE:

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC321104 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

72,016

72,638

CURRENT ASSETS

Stocks

3,406

2,951

Debtors

5

6,259

7,974

Cash at bank

36,305

22,808

45,970

33,733

CREDITORS

Amounts falling due within one year

6

119,886

114,379

NET CURRENT LIABILITIES

(73,916

)

(80,646

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,900

)

(8,008

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,000

)

(8,108

)

SHAREHOLDERS' FUNDS

(1,900

)

(8,008

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 18 August 2026 and were signed by:

P Dempster - Director

1.	STATUTORY INFORMATION

Bruce Dempster Motor Engineers 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 reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

Going concern

The company has net liabilities of £1,900 at 31 May 2026. However the directors are confident that improved trading since the year end will continue and, as such, have prepared the accounts on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2025

and 31 May 2026

70,000

18,528

8,590

12,688

109,806

DEPRECIATION

At 1 June 2025

-

18,164

6,724

12,280

37,168

Charge for year

-

73

467

82

622

At 31 May 2026

-

18,237

7,191

12,362

37,790

NET BOOK VALUE

At 31 May 2026

70,000

291

1,399

326

72,016

At 31 May 2025

70,000

364

1,866

408

72,638

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,259

7,974

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,565

1,990

Loan - L Dempster

28,000

20,000

Other creditors

2,517

2,178

Tax

6,160

6,358

Social security and other taxes

447

343

VAT

3,110

3,579

Directors' current accounts

71,992

75,997

Accrued expenses

4,095

3,934

119,886

114,379