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REGISTERED NUMBER: SC516881 (Scotland)















Financial Statements for the Year Ended 30 September 2024

for

MacLean Deliveries Limited

MacLean Deliveries Limited (Registered number: SC516881)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


MacLean Deliveries Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Miss K MacLean





SECRETARY: Miss K MacLean





REGISTERED OFFICE: 3 Clanranald Terrace
Mallaig
Inverness-shire
PH41 4RE





REGISTERED NUMBER: SC516881 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

MacLean Deliveries Limited (Registered number: SC516881)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 92,236 53,022
92,236 53,022

CURRENT ASSETS
Debtors 98,744 86,754
Cash at bank 105,376 148,665
204,120 235,419
CREDITORS
Amounts falling due within one year 44,744 74,791
NET CURRENT ASSETS 159,376 160,628
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,612

213,650

CREDITORS
Amounts falling due after more than one
year

(35,771

)

(7,333

)

PROVISIONS FOR LIABILITIES (16,866 ) (9,136 )
NET ASSETS 198,975 197,181

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 198,875 197,081
SHAREHOLDERS' FUNDS 198,975 197,181

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 her 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.

MacLean Deliveries Limited (Registered number: SC516881)

Abridged Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 February 2025 and were signed by:





Miss K MacLean - Director


MacLean Deliveries Limited (Registered number: SC516881)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

MacLean Deliveries 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019 was fully amortised in the year of purchase.

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
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold Property - 10% on cost
Fixtures and Fittings - 20% on cost
Motor Vehicles - 25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

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.

MacLean Deliveries Limited (Registered number: SC516881)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 11,100
AMORTISATION
At 1 October 2023
and 30 September 2024 11,100
NET BOOK VALUE

At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 122,730
Additions 69,262
At 30 September 2024 191,992
DEPRECIATION
At 1 October 2023 69,708
Charge for year 30,048
At 30 September 2024 99,756
NET BOOK VALUE
At 30 September 2024 92,236
At 30 September 2023 53,022

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
Miss K MacLean
Balance outstanding at start of year (288 ) (629 )
Amounts advanced 156 841
Amounts repaid - (500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (132 ) (288 )