1 February 2024 false No description of principal activity Taxfiler 2024.6 SC754226business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC7542262024-01-31 SC7542262024-02-012025-01-31 SC754226business:AuditExemptWithAccountantsReport2024-02-012025-01-31 SC754226business:AbridgedAccounts2024-02-012025-01-31 SC7542262025-01-31 SC754226business:Director12024-02-012025-01-31 SC754226business:RegisteredOffice2024-02-012025-01-31 SC7542262024-01-31 SC754226core:WithinOneYear2025-01-31 SC754226core:WithinOneYear2024-01-31 SC754226core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC754226core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC754226core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC754226core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC754226core:PreviouslyStatedAmount2025-01-31 SC754226core:PreviouslyStatedAmount2024-01-31 SC754226business:SmallEntities2024-02-012025-01-31 SC754226countries:Scotland2024-02-012025-01-31 SC754226core:PlantMachinery2024-02-012025-01-31 SC754226core:MotorVehicles2024-02-012025-01-31 SC7542262023-01-042024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC754226 (Scotland)
Muirfield Construction Ltd Unaudited accounts for the year ended 31 January 2025
Muirfield Construction Ltd Unaudited accounts Contents
Page
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Muirfield Construction Ltd Company Information for the year ended 31 January 2025
Director
Mr M Luca
Company Number
SC754226 (Scotland)
Registered Office
19 Douglas Crescent Bonnyrigg Midlothian EH19 2DG Scotland
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Muirfield Construction Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,198 
2,920 
Current assets
Inventories
4,500 
1,000 
Debtors
108,829 
26,030 
Cash at bank and in hand
9,149 
3,330 
122,478 
30,360 
Creditors: amounts falling due within one year
(89,031)
(17,924)
Net current assets
33,447 
12,436 
Net assets
45,645 
15,356 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
45,545 
15,256 
Shareholders' funds
45,645 
15,356 
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 May 2025 and were signed on its behalf by
Mr M Luca Director Company Registration No. SC754226
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Muirfield Construction Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Muirfield Construction Ltd is a private company, limited by shares, registered in Scotland, registration number SC754226. The registered office is 19 Douglas Crescent, Bonnyrigg, Midlothian, EH19 2DG, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2024
3,661 
Additions
12,549 
At 31 January 2025
16,210 
Depreciation
At 1 February 2024
741 
Charge for the year
3,271 
At 31 January 2025
4,012 
Net book value
At 31 January 2025
12,198 
At 31 January 2024
2,920 
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Muirfield Construction Ltd Notes to the Accounts for the year ended 31 January 2025
5
Transactions with related parties
The company was under the control of Mr M Luca throughout the current and previous period. Mr M Luca is the managing director and sole shareholder. During this year the company loaned amounts totalling £10,985 to Muirfield Property Ltd. This amount was still due to the company at the balance sheet date and is included in other debtors due after more than one year. No interest has been charged on this loan and there is no fixed date for repayment. Mr M Luca is the managing director and sole shareholder in Muirfield Property Ltd.
6
Average number of employees
During the year the average number of employees was 7 (2024: 5).
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