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REGISTERED NUMBER: SC730825 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

McD Home Improvements Ltd

McD Home Improvements Ltd (Registered number: SC730825)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

McD Home Improvements Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTOR: Ms Emma Magee





REGISTERED OFFICE: 2nd Floor
22- 24 Blythswood Square
Glasgow
G2 4BG





REGISTERED NUMBER: SC730825 (Scotland)





ACCOUNTANTS: Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG

McD Home Improvements Ltd (Registered number: SC730825)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 75,451 34,687

CURRENT ASSETS
Stocks 140,805 -
Debtors 5 209,178 103,869
Cash at bank 223,744 17,046
573,727 120,915
CREDITORS
Amounts falling due within one year 6 470,225 64,970
NET CURRENT ASSETS 103,502 55,945
TOTAL ASSETS LESS CURRENT
LIABILITIES

178,953

90,632

CREDITORS
Amounts falling due after more than one year 7 72,289 36,804
NET ASSETS 106,664 53,828

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 106,663 53,827
106,664 53,828

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

McD Home Improvements Ltd (Registered number: SC730825)

Balance Sheet - continued
30 April 2025


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 29 May 2025 and were signed by:





Ms Emma Magee - Director


McD Home Improvements Ltd (Registered number: SC730825)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

McD Home Improvements 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.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

McD Home Improvements Ltd (Registered number: SC730825)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 46,250
Additions 65,914
At 30 April 2025 112,164
DEPRECIATION
At 1 May 2024 11,563
Charge for year 25,150
At 30 April 2025 36,713
NET BOOK VALUE
At 30 April 2025 75,451
At 30 April 2024 34,687

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 112,448 74,603
Other debtors 96,730 29,266
209,178 103,869

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Hire purchase contracts 23,295 9,196
Trade creditors 129,271 26,196
Taxation and social security 73,123 13,520
Other creditors 244,536 16,058
470,225 64,970

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Hire purchase contracts 72,289 36,804

McD Home Improvements Ltd

Report of the Accountants to the Director of
McD Home Improvements Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG


29 May 2025