Registered number
SC653738
S.McGregor Limited
Filleted Accounts
28 February 2025

S.McGregor Limited
Registered number: | SC653738
Balance Sheet
as at 28 February 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Cash at bank and in hand |  |  | 8,963 |  |  | 22,598
Creditors: amounts falling due within one year | 3 |  | (7,074) |  |  | (10,258)
Net current assets |  |  |  | 1,889 |  |  | 12,340
Total assets less current liabilities |  |  |  | 1,889 |  |  | 12,340
Creditors: amounts falling due after more than one year | 4 |  |  | (62) |  |  | (67)
Net assets |  |  |  | 1,827 |  |  | 12,273
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 1,826 |  |  | 12,272
Shareholder's funds |  |  |  | 1,827 |  |  | 12,273
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S McGregor
Director
Approved by the board on 30 October 2025

S.McGregor Limited
Notes to the Accounts
for the year ended 28 February 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current period.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 6,253 |  | 9,419
| Other creditors | 821 |  | 839
|  |  |  |  |  | 7,074 |  | 10,258
4 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Director's account | 62 |  | 67
5 | Other information
| S.McGregor Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 27 Kilspindie Crescent
| Kirkcaldy
| Fife
| KY2 6TB

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