| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 August 2026 |
| for |
| BRIDGE END GARAGE (MONTROSE) LIMITED |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 August 2026 |
| for |
| BRIDGE END GARAGE (MONTROSE) LIMITED |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BRIDGE END GARAGE (MONTROSE) LIMITED |
| Company Information |
| for the Year Ended 31 August 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 12 Traill Drive |
| Montrose |
| Angus |
| DD10 8SW |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Balance Sheet |
| 31 August 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Investments | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Balance Sheet - continued |
| 31 August 2026 |
| The financial statements were approved by the director and authorised for issue on |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2026 |
| 1. | STATUTORY INFORMATION |
| Bridge End Garage (Montrose) Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Goodwill |
| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is not being amortised. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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. |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all material 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 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 September 2025 |
| and 31 August 2026 |
| NET BOOK VALUE |
| At 31 August 2026 |
| At 31 August 2025 |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and | Motor | Computer |
| property | machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 September 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 August 2026 |
| DEPRECIATION |
| At 1 September 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 August 2026 |
| NET BOOK VALUE |
| At 31 August 2026 |
| At 31 August 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| COST |
| At 1 September 2025 |
| Additions |
| Disposals | ( |
) |
| At 31 August 2026 |
| DEPRECIATION |
| At 1 September 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31 August 2026 |
| NET BOOK VALUE |
| At 31 August 2026 |
| At 31 August 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| BRIDGE END GARAGE (MONTROSE) LIMITED (REGISTERED NUMBER: SC380714) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2026 |
| 7. | CURRENT ASSET INVESTMENTS |
| 2026 | 2025 |
| £ | £ |
| Other |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |
| 10. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred |
| tax |
| £ |
| Balance at 1 September 2025 |
| Provided during year |
| Balance at 31 August 2026 |
| 11. | RELATED PARTY DISCLOSURES |
| During the year, total dividends of £43,897 were paid to the director . |
| The company was under the control of D Fairweather throughout the current and previous year. |
| During the year the director advanced the company net amounts totalling £376. As at 31 August 2026 included within other creditors is a balance outstanding due to the the director of £376 (2025 - £0). No interest has been paid on the funds advanced to the company. |