REGISTERED NUMBER: SC765033 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Donald S. McGregor and Partners Trustees

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms L E M Mackay

Mrs K F Wallace-Sinclair

Mrs L A MacDonald

Dr D Mackay

Miss A Doull

SECRETARY:

REGISTERED OFFICE:

Veterinary Surgery

Janet Street

Thurso

Caithness

KW14 7EG

REGISTERED NUMBER:

SC765033 (Scotland)

ACCOUNTANTS:

Victor T Fraser & Co Limited

Chartered Accountants

3-4 Market Place

Wick

Caithness

KW1 4LP

TOTAL ASSETS LESS CURRENT LIABILITIES

-

-

RESERVES

-

-

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 surplus or deficit 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs K F Wallace-Sinclair - Director

1.	STATUTORY INFORMATION

Donald S. McGregor and Partners Trustees Limited is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS 102").

Any assets held by the company are held as trustee for the beneficiaries of the Donald S. McGregor and

Partners Limited Employee Ownership Trust. As such the company does not have the right or other access to future economic benefits of assets to which it has legal title. The company has, in its position as trustee, received gifts from Donald S. McGregor and Partners Limited, in order to facilitate the purchase of assets held by the trust. Such gifts are without recourse to the company. In accordance with the principles of section 2 of FRS102 "Concepts and Pervasive Principles", neither assets nor liabilities which arise as a result of the company's position as trustee are recognised in these financial statements.

3.	EMPLOYEES AND DIRECTORS

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