2024-02-012025-01-312025-01-31falseSC757065MACLENNAN GROUP LIMITED2025-08-2768100falseiso4217:GBPxbrli:pureSC7570652024-01-31SC7570652025-01-31SC7570652024-02-012025-01-31SC7570652023-01-29SC7570652024-01-31SC7570652023-01-302024-01-31SC757065bus:SmallEntities2024-02-012025-01-31SC757065bus:AuditExempt-NoAccountantsReport2024-02-012025-01-31SC757065bus:FullAccounts2024-02-012025-01-31SC757065bus:PrivateLimitedCompanyLtd2024-02-012025-01-31SC757065core:WithinOneYear2025-01-31SC757065core:AfterOneYear2025-01-31SC757065core:WithinOneYear2024-01-31SC757065core:AfterOneYear2024-01-31SC757065core:ShareCapital2025-01-31SC757065core:SharePremium2025-01-31SC757065core:RevaluationReserve2025-01-31SC757065core:OtherReservesSubtotal2025-01-31SC757065core:RetainedEarningsAccumulatedLosses2025-01-31SC757065core:ShareCapital2024-01-31SC757065core:SharePremium2024-01-31SC757065core:RevaluationReserve2024-01-31SC757065core:OtherReservesSubtotal2024-01-31SC757065core:RetainedEarningsAccumulatedLosses2024-01-31SC757065core:LandBuildings2025-01-31SC757065core:PlantMachinery2025-01-31SC757065core:Vehicles2025-01-31SC757065core:FurnitureFittings2025-01-31SC757065core:OfficeEquipment2025-01-31SC757065core:NetGoodwill2025-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2025-01-31SC757065core:ListedExchangeTraded2025-01-31SC757065core:UnlistedNon-exchangeTraded2025-01-31SC757065core:LandBuildings2024-01-31SC757065core:PlantMachinery2024-01-31SC757065core:Vehicles2024-01-31SC757065core:FurnitureFittings2024-01-31SC757065core:OfficeEquipment2024-01-31SC757065core:NetGoodwill2024-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2024-01-31SC757065core:ListedExchangeTraded2024-01-31SC757065core:UnlistedNon-exchangeTraded2024-01-31SC757065core:LandBuildings2024-02-012025-01-31SC757065core:PlantMachinery2024-02-012025-01-31SC757065core:Vehicles2024-02-012025-01-31SC757065core:FurnitureFittings2024-02-012025-01-31SC757065core:OfficeEquipment2024-02-012025-01-31SC757065core:NetGoodwill2024-02-012025-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2024-02-012025-01-31SC757065core:ListedExchangeTraded2024-02-012025-01-31SC757065core:UnlistedNon-exchangeTraded2024-02-012025-01-31SC757065core:MoreThanFiveYears2024-02-012025-01-31SC757065core:Non-currentFinancialInstruments2025-01-31SC757065core:Non-currentFinancialInstruments2024-01-31SC757065dpl:CostSales2024-02-012025-01-31SC757065dpl:DistributionCosts2024-02-012025-01-31SC757065core:LandBuildings2024-02-012025-01-31SC757065core:PlantMachinery2024-02-012025-01-31SC757065core:Vehicles2024-02-012025-01-31SC757065core:FurnitureFittings2024-02-012025-01-31SC757065core:OfficeEquipment2024-02-012025-01-31SC757065dpl:AdministrativeExpenses2024-02-012025-01-31SC757065core:NetGoodwill2024-02-012025-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2024-02-012025-01-31SC757065dpl:GroupUndertakings2024-02-012025-01-31SC757065dpl:ParticipatingInterests2024-02-012025-01-31SC757065dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-012025-01-31SC757065core:ListedExchangeTraded2024-02-012025-01-31SC757065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-012025-01-31SC757065core:UnlistedNon-exchangeTraded2024-02-012025-01-31SC757065dpl:CostSales2023-01-302024-01-31SC757065dpl:DistributionCosts2023-01-302024-01-31SC757065core:LandBuildings2023-01-302024-01-31SC757065core:PlantMachinery2023-01-302024-01-31SC757065core:Vehicles2023-01-302024-01-31SC757065core:FurnitureFittings2023-01-302024-01-31SC757065core:OfficeEquipment2023-01-302024-01-31SC757065dpl:AdministrativeExpenses2023-01-302024-01-31SC757065core:NetGoodwill2023-01-302024-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2023-01-302024-01-31SC757065dpl:GroupUndertakings2023-01-302024-01-31SC757065dpl:ParticipatingInterests2023-01-302024-01-31SC757065dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-302024-01-31SC757065core:ListedExchangeTraded2023-01-302024-01-31SC757065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-302024-01-31SC757065core:UnlistedNon-exchangeTraded2023-01-302024-01-31SC757065core:NetGoodwill2025-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2025-01-31SC757065core:LandBuildings2025-01-31SC757065core:PlantMachinery2025-01-31SC757065core:Vehicles2025-01-31SC757065core:FurnitureFittings2025-01-31SC757065core:OfficeEquipment2025-01-31SC757065core:AfterOneYear2025-01-31SC757065core:WithinOneYear2025-01-31SC757065core:ListedExchangeTraded2025-01-31SC757065core:UnlistedNon-exchangeTraded2025-01-31SC757065core:ShareCapital2025-01-31SC757065core:SharePremium2025-01-31SC757065core:RevaluationReserve2025-01-31SC757065core:OtherReservesSubtotal2025-01-31SC757065core:RetainedEarningsAccumulatedLosses2025-01-31SC757065core:NetGoodwill2024-01-31SC757065core:IntangibleAssetsOtherThanGoodwill2024-01-31SC757065core:LandBuildings2024-01-31SC757065core:PlantMachinery2024-01-31SC757065core:Vehicles2024-01-31SC757065core:FurnitureFittings2024-01-31SC757065core:OfficeEquipment2024-01-31SC757065core:AfterOneYear2024-01-31SC757065core:WithinOneYear2024-01-31SC757065core:ListedExchangeTraded2024-01-31SC757065core:UnlistedNon-exchangeTraded2024-01-31SC757065core:ShareCapital2024-01-31SC757065core:SharePremium2024-01-31SC757065core:RevaluationReserve2024-01-31SC757065core:OtherReservesSubtotal2024-01-31SC757065core:RetainedEarningsAccumulatedLosses2024-01-31SC757065core:NetGoodwill2023-01-29SC757065core:IntangibleAssetsOtherThanGoodwill2023-01-29SC757065core:LandBuildings2023-01-29SC757065core:PlantMachinery2023-01-29SC757065core:Vehicles2023-01-29SC757065core:FurnitureFittings2023-01-29SC757065core:OfficeEquipment2023-01-29SC757065core:AfterOneYear2023-01-29SC757065core:WithinOneYear2023-01-29SC757065core:ListedExchangeTraded2023-01-29SC757065core:UnlistedNon-exchangeTraded2023-01-29SC757065core:ShareCapital2023-01-29SC757065core:SharePremium2023-01-29SC757065core:RevaluationReserve2023-01-29SC757065core:OtherReservesSubtotal2023-01-29SC757065core:RetainedEarningsAccumulatedLosses2023-01-29SC757065core:AfterOneYear2024-02-012025-01-31SC757065core:WithinOneYear2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:CostValuation2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-012025-01-31SC757065core:Non-currentFinancialInstrumentscore:CostValuation2025-01-31SC757065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-01-31SC757065core:Non-currentFinancialInstrumentscore:CostValuation2024-01-31SC757065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-31SC757065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-31SC757065bus:Director12024-02-012025-01-31

MACLENNAN GROUP LIMITED

Registered Number
SC757065
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2025

MACLENNAN GROUP LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

MACLENNAN, Blair Graham

Registered Address

3 Home Farm Road
Bridge Of Don
Aberdeen
AB22 8BJ

Registered Number

SC757065 (Scotland)
MACLENNAN GROUP LIMITED
Statement of Financial Position
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3404,51451,155
404,51451,155
Current assets
Cash at bank and on hand12,64648,947
12,64648,947
Creditors amounts falling due within one year4(78,429)(31,819)
Net current assets (liabilities)(65,783)17,128
Total assets less current liabilities338,73168,283
Creditors amounts falling due after one year5(300,265)(77,441)
Net assets38,466(9,158)
Capital and reserves
Called up share capital11
Revaluation reserve88,301-
Profit and loss account(49,836)(9,159)
Shareholders' funds38,466(9,158)
The financial statements were approved and authorised for issue by the Director on 27 August 2025, and are signed on its behalf by:
MACLENNAN, Blair Graham
Director
Registered Company No. SC757065
MACLENNAN GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 February 2451,15551,155
Additions265,059265,059
Revaluations88,30088,300
At 31 January 25404,514404,514
Net book value
At 31 January 25404,514404,514
At 31 January 2451,15551,155
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables2084,072
Bank borrowings and overdrafts75,00126,997
Other creditors2,470-
Accrued liabilities and deferred income750750
Total78,42931,819
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts300,26577,441
Total300,26577,441