REGISTERED NUMBER: SC492957 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

McPhail Marine Consultants Ltd

Page

Balance Sheet

1

Chartered Certified Accountants' Report

3

FIXED ASSETS

492

155

CURRENT ASSETS

21,741

51,948

CREDITORS

Amounts falling due within one year

(6,593

)

(16,184

)

NET CURRENT ASSETS

15,148

35,764

TOTAL ASSETS LESS CURRENT LIABILITIES

15,640

35,919

CAPITAL AND RESERVES

15,640

35,919

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

McPhail Marine Consultants Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC492957

Registered office:

Hillcrest

Westwood

Invergordon

Ross-shire

IV18 0JW

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2024 - 3 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mrs E A McPhail - Director

The following reproduces the text of the report prepared for the directors 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 is 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 McPhail Marine Consultants Ltd for the year ended 31 March 2025 which comprise the Income Statement, 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of McPhail Marine Consultants Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of McPhail Marine Consultants Ltd and state those matters that we have agreed to state to the Board of Directors of McPhail Marine Consultants Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that McPhail Marine Consultants Ltd 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 McPhail Marine Consultants Ltd. You consider that McPhail Marine Consultants Ltd 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 McPhail Marine Consultants Ltd. 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.

Innes & Partners Limited

Chartered Certified Accountants

9 Ardross Street

Inverness

IV3 5NN

23 December 2025