Calder Motor Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC170697

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		125,487		134,325
Investments	5		46,910		46,910

			172,397		181,235
CURRENT ASSETS
Stocks	6	1,412,873		1,276,769
Cash at bank and in hand		40,894		66,818

		1,453,767		1,343,587
Creditors: Amounts Falling Due Within One Year	8	(417,950 )		(342,922 )

NET CURRENT ASSETS (LIABILITIES)			1,035,817		1,000,665

TOTAL ASSETS LESS CURRENT LIABILITIES			1,208,214		1,181,900

Creditors: Amounts Falling Due After More Than One Year	9		(86,633 )		(127,397 )

NET ASSETS			1,121,581		1,054,503

CAPITAL AND RESERVES
Called up share capital	10		2		2
Revaluation reserve	11		269,699		269,699
Profit and Loss Account			851,880		784,802

SHAREHOLDERS' FUNDS			1,121,581		1,054,503

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Calder Motor Company Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dee Ireland

Director

25/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Calder Motor Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC170697 . The registered office is (A) Camps Industrial Estate, East Calder, Kirknewton, EH27 8DF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RB
Motor Vehicles	25% RB
Fixtures & Fittings	25% RB
Computer Equipment	25% RB

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Calder Motor Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	450,871	146,173	32,153	45,019

As at 31 December 2025	450,871	146,173	32,153	45,019

Depreciation
As at 1 January 2025	351,899	137,481	8,038	42,747
Provided during the period	-	2,173	6,028	568

As at 31 December 2025	351,899	139,654	14,066	43,315

Net Book Value
As at 31 December 2025	98,972	6,519	18,087	1,704

As at 1 January 2025	98,972	8,692	24,115	2,272


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	6,022	680,238

As at 31 December 2025	6,022	680,238

Depreciation
As at 1 January 2025	5,748	545,913
Provided during the period	69	8,838

As at 31 December 2025	5,817	554,751

Net Book Value
As at 31 December 2025	205	125,487

As at 1 January 2025	274	134,325

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Calder Motor Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Listed
	£
Cost or Valuation
As at 1 January 2025	46,910

As at 31 December 2025	46,910

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	46,910

As at 1 January 2025	46,910

6. Stocks

	2025	2024
	£	£
Stock	1,412,873	1,276,769

7. Debtors

	2025	2024
	£	£
Due within one year

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,804	4,803
Other creditors	378,593	303,547
Taxation and social security	34,553	34,572

	417,950	342,922

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	86,633	127,397

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Calder Motor Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	269,699	784,802
Profit for the year and total comprehensive income	-	67,078

As at 31 December 2025	269,699	851,880

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