IRIS Accounts Production v25.3.0.601 SC379728 director 1.7.24 30.6.25 30.6.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC379728 2024-06-30 SC379728 2025-06-30 SC379728 2024-07-01 2025-06-30 SC379728 2023-06-30 SC379728 2023-07-01 2024-06-30 SC379728 2024-06-30 SC379728 ns15:Scotland 2024-07-01 2025-06-30 SC379728 ns14:PoundSterling 2024-07-01 2025-06-30 SC379728 ns10:Director1 2024-07-01 2025-06-30 SC379728 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC379728 ns10:SmallEntities 2024-07-01 2025-06-30 SC379728 ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC379728 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC379728 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC379728 ns10:FullAccounts 2024-07-01 2025-06-30 SC379728 1 2024-07-01 2025-06-30 SC379728 ns10:CompanySecretary1 2024-07-01 2025-06-30 SC379728 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC379728 ns5:CurrentFinancialInstruments 2025-06-30 SC379728 ns5:CurrentFinancialInstruments 2024-06-30 SC379728 ns5:ShareCapital 2025-06-30 SC379728 ns5:ShareCapital 2024-06-30 SC379728 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC379728 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC379728 ns5:NetGoodwill 2024-07-01 2025-06-30 SC379728 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 SC379728 ns5:NetGoodwill 2024-06-30 SC379728 ns5:NetGoodwill 2025-06-30 SC379728 ns5:NetGoodwill 2024-06-30 SC379728 ns5:PlantMachinery 2024-06-30 SC379728 ns5:PlantMachinery 2024-07-01 2025-06-30 SC379728 ns5:PlantMachinery 2025-06-30 SC379728 ns5:PlantMachinery 2024-06-30 SC379728 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 SC379728 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: SC379728 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

NEIL & MCWHIRTER LIMITED

NEIL & MCWHIRTER LIMITED (REGISTERED NUMBER: SC379728) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| NEIL & MCWHIRTER LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | J M Neil

| SECRETARY: | J M Neil

| REGISTERED OFFICE: | 34 Queen Elizabeth Drive

| CASTLE DOUGLAS

| Dumfries & Galloway

| DG7 1HH

| REGISTERED NUMBER: | SC379728 (Scotland)

| ACCOUNTANTS: | Bell Ogilvy

| Chartered Accountants

| 36 King Street

| Castle Douglas

| Dumfries & Galloway

| DG7 1AF

NEIL & MCWHIRTER LIMITED (REGISTERED NUMBER: SC379728) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 1 |  |

Tangible assets | 5 | - |  | 4,864 |  |

- |  | 4,865 |  |

CURRENT ASSETS

Debtors | 6 | 539 |  | 2,279 |  |

Cash at bank | 885 |  | 671 |  |

1,424 |  | 2,950 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,750 |  | 3,980 |  |

NET CURRENT LIABILITIES | (326 | ) | (1,030 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (326 | ) | 3,835 |  |

PROVISIONS FOR LIABILITIES | - |  | 924 |  |

NET (LIABILITIES)/ASSETS | (326 | ) | 2,911 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (426 | ) | 2,811 |  |

(326 | ) | 2,911 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

NEIL & MCWHIRTER LIMITED (REGISTERED NUMBER: SC379728) |

BALANCE SHEET - continued

30 JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2025 and were signed by:

J M Neil - Director

NEIL & MCWHIRTER LIMITED (REGISTERED NUMBER: SC379728) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Neil & McWhirter 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 company's trading has now ceased and has no outstanding debts. Following the submission of these accounts it is the intention of the director to have the company struck off.

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 represents net invoiced sales of goods and services supplied to customers during the year, excluding value added tax.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

NEIL & MCWHIRTER LIMITED (REGISTERED NUMBER: SC379728) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| REVENUE RECOGNITION

| In accordance with the principle of revenue recognition, income is recognised as the right to consideration through performance of contractual obligations and is included in the financial statements when the company is legally entitled to the income.

| FINANCIAL INSTRUMENTS

| Cash

| Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade Debtors

| Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

| Trade Creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

| Accounts payable are classified as current liabilities if the company does not have conditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are represented as non current liabilities.

| Borrowings

| Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of financial activities over the period of the relevant borrowing.

| Provisions and contingencies

| Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024 | 1 |  |

| Disposals | (1 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 1 |  |

NEIL & MCWHIRTER LIMITED (REGISTERED NUMBER: SC379728) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 9,500 |  |

| Disposals | (9,500 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 July 2024 | 4,636 |  |

| Eliminated on disposal | (4,636 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 4,864 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 2,279 |  |

| Other debtors | 539 |  | - |  |

539 |  | 2,279 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | - |  | 2,027 |  |

| Other creditors | 1,750 |  | 1,953 |  |

1,750 |  | 3,980 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

NEIL & MCWHIRTER LIMITED

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Neil & McWhirter Limited for the year ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, 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 director of Neil & McWhirter Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Neil & McWhirter Limited and state those matters that we have agreed to state to the director of Neil & McWhirter Limited 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 director for our work or for this report.

It is your duty to ensure that Neil & McWhirter 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 loss of Neil & McWhirter Limited. You consider that Neil & McWhirter 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 Neil & McWhirter 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.

Bell Ogilvy

Chartered Accountants

36 King Street

Castle Douglas

Dumfries & Galloway

DG7 1AF

3 November 2025