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McLeay Investments Limited

Registered Number
SC463697
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2021

McLeay Investments Limited
Company Information
for the year from 1 December 2020 to 30 November 2021

Directors

Kathleen Moir McLeay

Registered Address

4th Floor, 7 Castle Street, Edinburgh
Castle Street
Edinburgh
EH2 3AH

Registered Number

SC463697 (Scotland)
McLeay Investments Limited
Balance Sheet as at
30 November 2021

Notes

2021

2020

£

£

£

£

Current assets
Debtors5,20947,157
Current asset investments1,249,796987,989
Cash at bank and on hand346,000352,407
1,601,0051,387,553
Creditors amounts falling due within one year(13,485)(8,720)
Net current assets (liabilities)1,587,5201,378,833
Total assets less current liabilities1,587,5201,378,833
Creditors amounts falling due after one year(30,000)(30,000)
Provisions for liabilities(74,597)(11,611)
Net assets1,482,9231,337,222
Capital and reserves
Called up share capital100100
Profit and loss account1,482,8231,337,122
Shareholders' funds1,482,9231,337,222
The financial statements were approved and authorised for issue by the Director on 2 August 2022, and are signed on its behalf by:
Kathleen Moir McLeay
Director
Registered Company No. SC463697
McLeay Investments Limited
Notes to the Financial Statements
for the year ended 30 November 2021

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20212020
Average number of employees during the year11