ACCOUNTS - Final Accounts preparation

Registered number: SC618024

MCWILLIAM HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

MCWILLIAM HOLDINGS LIMITED

COMPANY INFORMATION

Directors	J D McWilliam
	K M McWilliam
	K W McWilliam


Registered number	SC618024


Registered office	Westby, 64 West High Street
	Forfar
	Angus
	DD8 1BJ


Accountants	EQ Accountants Limited
	Chartered Accountants
	Westby
	64 West High Street
	Forfar
	Angus
	DD8 1BJ

MCWILLIAM HOLDINGS LIMITED

REGISTERED NUMBER: SC618024

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2025

		2025		2024
		£		£

FIXED ASSETS
Investments	4		50		50
			50		50
CURRENT ASSETS
Cash at bank and in hand		100		100
		100		100
Creditors: amounts falling due within one year	5	(1,200)		(900)
NET CURRENT LIABILITIES			(1,100)		(800)
TOTAL ASSETS LESS CURRENT LIABILITIES			(1,050)		(750)

NET LIABILITIES			(1,050)		(750)

CAPITAL AND RESERVES
Called up share capital	6	150	150
Profit and loss account		(1,200)	(900)
		(1,050)	(750)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 September 2025.

J D McWilliam

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

MCWILLIAM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	GENERAL INFORMATION

McWilliam Holdings Limited is a limited company incorporated in Scotland, limited by shares, with company registration number SC618024. The principal place of business is Haughhead Farm, Laurencekirk, Kincardineshire, AB30 1ED.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

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MCWILLIAM HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

4.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	COST OR VALUATION
	At 1 February 2024	50
	At 31 January 2025	50

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Other creditors	900	600
Accruals and deferred income	300	300
	1,200	900

6.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

150 (2024 - 150) Ordinary shares of £1.00 each	150	150

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