At the balance sheet date, the director owed the company £30,497 (2024: £18,526) in respect of loans advanced to the director. There are no fixed repayment terms and interest is charged annually in line with HMRC's beneficial loan rates.

The average number of persons, including directors, employed by the company during the year was as follows:

The company held the following balances at the balance sheet date. Unless otherwise stated, these amounts bear no interest and are repayable on demand:

The company owed £16,958 (2024: £4,332) to Grant Brothers (Meat Canners) Ltd in respect of loans outstanding. The companies are related by virtue of a close family connection.

Inglis & Co Limited is a private company limited by shares incorporated in Scotland. The registered office is Richmond Bridge, Galston, Ayrshire, KA4 8JU.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true