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REGISTERED NUMBER: SC316351 (Scotland)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MACIVER CONSULTANCY SERVICES LIMITED

MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

MACIVER CONSULTANCY SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: M J Maciver
Mrs M Maciver
S Maciver



SECRETARY: Mrs M Maciver



REGISTERED OFFICE: 2a Steinish
Isle of Lewis
HS2 0AA



REGISTERED NUMBER: SC316351 (Scotland)



ACCOUNTANTS: CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS



BANKERS: Royal Bank of Scotland
17 North Beach Street
Stornoway
Isle of Lewis
HS1 2XH

MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

BALANCE SHEET
31 MARCH 2025

31.3.24 31.3.25
£    £    Notes £   
FIXED ASSETS
14,914 Tangible assets 4 10,100

CURRENT ASSETS
11,015 Stocks 21,891
29,778 Debtors 5 11,703
1,070 Prepayments and accrued income 1,262
16,992 Cash at bank and in hand 10,491
58,855 45,347
CREDITORS
67,609 Amounts falling due within one year 6 52,028
(8,754 ) NET CURRENT LIABILITIES (6,681 )
6,160 TOTAL ASSETS LESS CURRENT
LIABILITIES

3,419

CREDITORS
3,850 Amounts falling due after more than one year 7 -
2,310 NET ASSETS 3,419

CAPITAL AND RESERVES
2 Called up share capital 2
2,308 Retained earnings 3,417
2,310 SHAREHOLDERS' FUNDS 3,419

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

BALANCE SHEET - continued
31 MARCH 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 Board of Directors and authorised for issue on 5 August 2025 and were signed on its behalf by:





M J Maciver - Director


MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Maciver Consultancy Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost

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.

MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 NIL (2024 - 3 ).

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
Totals buildings etc
£    £    £   
COST
At 1 April 2024 80,266 6,339 73,927
Additions 5,084 - 5,084
At 31 March 2025 85,350 6,339 79,011
DEPRECIATION
At 1 April 2024 65,352 6,339 59,013
Charge for year 9,898 - 9,898
At 31 March 2025 75,250 6,339 68,911
NET BOOK VALUE
At 31 March 2025 10,100 - 10,100
At 31 March 2024 14,914 - 14,914

MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024 25,495
Transfer to ownership (25,495 )
At 31 March 2025 -
DEPRECIATION
At 1 April 2024 22,306
Transfer to ownership (22,306 )
At 31 March 2025 -
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 3,189

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 3,703 9,278
Other debtors 8,000 20,500
11,703 29,778

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts - 2,625
Trade creditors 3,948 3,570
Taxation and social security 41,411 46,677
Other creditors 6,669 14,737
52,028 67,609

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Other creditors - 3,850

8. RELATED PARTY DISCLOSURES

Other creditors includes amounts due to the directors of £591 (2024- £243). No interest is payable on this balance.

MACIVER CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: SC316351)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MACIVER CONSULTANCY SERVICES LIMITED


The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Maciver Consultancy Services Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Maciver Consultancy Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Maciver Consultancy Services Limited and state those matters that we have agreed to state to the Board of Directors of Maciver Consultancy Services Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Maciver Consultancy Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Maciver Consultancy Services Limited. You consider that Maciver Consultancy Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Maciver Consultancy Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS


5 August 2025