Macwood Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC705189

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		217

			-		217
CURRENT ASSETS
Debtors	5	27,808		34,132
Cash at bank and in hand		26,733		8,097

		54,541		42,229
Creditors: Amounts Falling Due Within One Year	6	(46,121 )		(42,305 )

NET CURRENT ASSETS (LIABILITIES)			8,420		(76 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,420		141

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(41 )

NET ASSETS			8,420		100

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			8,320		-

SHAREHOLDERS' FUNDS			8,420		100

Page 1

Page 2

Macwood Properties Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Wood Director	Mr Ross MacDonald Director
28/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Macwood Properties Limited is a private company, limited by shares, incorporated in Scotland, registered number SC705189 . The registered office is 34 South Gyle Crescent, Edinburgh, EH12 9EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	762

As at 30 September 2025	762

Depreciation
As at 1 October 2024	545
Provided during the period	217

As at 30 September 2025	762

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	217

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Macwood Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	440	11,507
Other debtors	27,368	22,625

	27,808	34,132

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	13	2,260
Other creditors	38,153	28,153
Taxation and social security	7,955	11,892

	46,121	42,305

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

9. Controlling Party

The company is controlled by Clickstar Holdings Limited by virtue of it's ownership of 100% of the issued share capital in the company. Neither shareholder of Clickstar Holdings Limited has ultimate control of the company.