HUGH MACPHERSON (SCOTLAND) LIMITED

Company Registration Number:
SC024888 (Scotland)

Unaudited statutory accounts for the year ended 31 January 2025

Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

HUGH MACPHERSON (SCOTLAND) LIMITED

Contents of the Financial Statements

for the Period Ended 31 January 2025

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

HUGH MACPHERSON (SCOTLAND) LIMITED

Company Information

for the Period Ended 31 January 2025




Director: Jean Macpherson
Registered office: 6
Bryden Road
Whins Of Milton
Stirling
FK7 8FJ
Company Registration Number: SC024888 (Scotland)

HUGH MACPHERSON (SCOTLAND) LIMITED

Balance sheet

As at 31 January 2025


Notes

2025
£

2024
£
Fixed assets
Tangible assets: 4 221,154 221,259
Total fixed assets: 221,154 221,259
Current assets
Cash at bank and in hand: 214,210 189,679
Total current assets: 214,210 189,679
Creditors: amounts falling due within one year: 5 ( 15,605 ) ( 14,406 )
Net current assets (liabilities): 198,605 175,273
Total assets less current liabilities: 419,759 396,532
Total net assets (liabilities): 419,759 396,532

The notes form part of these financial statements

HUGH MACPHERSON (SCOTLAND) LIMITED

Balance sheet continued

As at 31 January 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 10,000 10,000
Revaluation reserve: 6 105,165 105,165
Profit and loss account: 304,594 281,367
Shareholders funds: 419,759 396,532

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 10 April 2025
And Signed On Behalf Of The Board By:

Name: Jean Macpherson
Status: Director

The notes form part of these financial statements

HUGH MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

HUGH MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 0 0

HUGH MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 3. Off balance sheet disclosure

    No

HUGH MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

4. Tangible assets

Land & buildings Plant & machinery Total
Cost £ £ £
At 01 February 2024 221,034 22,334 243,368
Additions - - -
Disposals - - -
Revaluations - - -
Transfers - - -
At 31 January 2025 221,034 22,334 243,368
Depreciation
At 01 February 2024 - 22,109 22,109
Charge for year - 105 105
On disposals - - -
Other adjustments - - -
At 31 January 2025 - 22,214 22,214
Net book value
At 31 January 2025 221,034 120 221,154
At 31 January 2024 221,034 225 221,259

HUGH MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

5.Creditors: amounts falling due within one year note


2025
£

2024
£
Taxation and social security 5,727 5,819
Accruals and deferred income 663 663
Other creditors 9,215 7,924
Total 15,605 14,406

HUGH MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 January 2025

6. Revaluation reserve


2025
£
Balance at 01 February 2024 105,165
Surplus or deficit after revaluation 0
Balance at 31 January 2025 105,165