IRIS Accounts Production v24.3.2.46 SC708675 director 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC7086752023-09-30SC7086752024-09-30SC7086752023-10-012024-09-30SC7086752022-09-30SC7086752022-10-012023-09-30SC7086752023-09-30SC708675ns15:Scotland2023-10-012024-09-30SC708675ns14:PoundSterling2023-10-012024-09-30SC708675ns10:Director12023-10-012024-09-30SC708675ns10:PrivateLimitedCompanyLtd2023-10-012024-09-30SC708675ns10:SmallEntities2023-10-012024-09-30SC708675ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-30SC708675ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-30SC708675ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-30SC708675ns10:FullAccounts2023-10-012024-09-30SC708675ns10:OrdinaryShareClass12023-10-012024-09-30SC708675ns10:RegisteredOffice2023-10-012024-09-30SC708675ns5:CurrentFinancialInstruments2024-09-30SC708675ns5:CurrentFinancialInstruments2023-09-30SC708675ns5:ShareCapital2024-09-30SC708675ns5:ShareCapital2023-09-30SC708675ns5:RetainedEarningsAccumulatedLosses2024-09-30SC708675ns5:RetainedEarningsAccumulatedLosses2023-09-30SC708675ns5:LandBuildings2023-10-012024-09-30SC708675ns5:LandBuildings2024-09-30SC708675ns10:OrdinaryShareClass12024-09-30SC708675ns5:RetainedEarningsAccumulatedLosses2023-09-30SC708675ns5:RetainedEarningsAccumulatedLosses2023-10-012024-09-30
REGISTERED NUMBER: SC708675 (Scotland)















Unaudited Financial Statements For The Year Ended 30 September 2024

for

MCPARTLAND LTD

MCPARTLAND LTD (Registered number: SC708675)






Contents of the Financial Statements
For The Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MCPARTLAND LTD

Company Information
For The Year Ended 30 September 2024







DIRECTOR: N McPartland





REGISTERED OFFICE: 1/1
145 Yorkhill Street
Glasgow
G3 8NS





REGISTERED NUMBER: SC708675 (Scotland)





ACCOUNTANTS: Ahmad & Nabi Mcmullan
95-107 Lancefield Street
Glasgow
Lanarkshire
G3 8HZ

MCPARTLAND LTD (Registered number: SC708675)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 192,844 -

CURRENT ASSETS
Cash at bank 10,880 120,797

CREDITORS
Amounts falling due within one year 5 195,330 109,513
NET CURRENT (LIABILITIES)/ASSETS (184,450 ) 11,284
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,394

11,284

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 7 8,294 11,184
SHAREHOLDERS' FUNDS 8,394 11,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 28 January 2025 and were signed by:





N McPartland - Director


MCPARTLAND LTD (Registered number: SC708675)

Notes to the Financial Statements
For The Year Ended 30 September 2024

1. STATUTORY INFORMATION

MCPARTLAND LTD 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.

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.

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 1 (2023 - 1 ) .

MCPARTLAND LTD (Registered number: SC708675)

Notes to the Financial Statements - continued
For The Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
Additions 192,844
At 30 September 2024 192,844
NET BOOK VALUE
At 30 September 2024 192,844

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax 8,325 13,241
Directors' current accounts 186,021 95,216
Accrued expenses 984 1,056
195,330 109,513

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1.00 100 100

7. RESERVES
Retained
earnings
£   

At 1 October 2023 11,184
Profit for the year 34,610
Dividends (37,500 )
At 30 September 2024 8,294