1 April 2024 false No description of principal activity Taxfiler 2024.6 SC425767business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC4257672024-03-31 SC4257672024-04-012025-03-31 SC425767business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 SC425767business:FilletedAccounts2024-04-012025-03-31 SC4257672025-03-31 SC425767business:Director12024-04-012025-03-31 SC425767business:Director22024-04-012025-03-31 SC425767business:RegisteredOffice2024-04-012025-03-31 SC4257672024-03-31 SC425767core:WithinOneYear2025-03-31 SC425767core:WithinOneYear2024-03-31 SC425767core:AfterOneYear2025-03-31 SC425767core:AfterOneYear2024-03-31 SC425767core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC425767core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC425767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC425767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC425767core:PreviouslyStatedAmount2025-03-31 SC425767core:PreviouslyStatedAmount2024-03-31 SC425767business:SmallEntities2024-04-012025-03-31 SC425767countries:Scotland2024-04-012025-03-31 SC425767core:LandBuildings2024-04-012025-03-31 SC425767core:MotorVehicles2024-04-012025-03-31 SC425767core:FurnitureFittings2024-04-012025-03-31 SC425767core:ComputerEquipment2024-04-012025-03-31 SC425767core:Goodwill2024-03-31 SC425767core:Goodwill2025-03-31 SC425767core:PlantMachinery2024-03-31 SC425767core:MotorVehicles2024-03-31 SC425767core:FurnitureFittings2024-03-31 SC425767core:ComputerEquipment2024-03-31 SC425767core:PlantMachinery2024-04-012025-03-31 SC425767core:PlantMachinery2025-03-31 SC425767core:MotorVehicles2025-03-31 SC425767core:FurnitureFittings2025-03-31 SC425767core:ComputerEquipment2025-03-31 SC4257672023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC425767 (Scotland)
Museum Context Limited Unaudited accounts for the year ended 31 March 2025
Museum Context Limited Unaudited accounts Contents
Page
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Museum Context Limited Company Information for the year ended 31 March 2025
Directors
Andrew Alexander McRae Alice McRae
Company Number
SC425767 (Scotland)
Registered Office
40 Victoria Street Edinburgh EH1 2JW Scotland
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Museum Context Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,545 
58,215 
Current assets
Inventories
59,103 
57,860 
Debtors
233,650 
151,382 
Cash at bank and in hand
428,751 
456,441 
721,504 
665,683 
Creditors: amounts falling due within one year
(271,796)
(242,806)
Net current assets
449,708 
422,877 
Total assets less current liabilities
460,253 
481,092 
Creditors: amounts falling due after more than one year
(42,295)
(87,860)
Net assets
417,958 
393,232 
Capital and reserves
Called up share capital
300,000 
300,000 
Profit and loss account
117,958 
93,232 
Shareholders' funds
417,958 
393,232 
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Andrew Alexander McRae Director Company Registration No. SC425767
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Museum Context Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Museum Context Limited is a private company, limited by shares, registered in Scotland, registration number SC425767. The registered office is 40 Victoria Street, Edinburgh, EH1 2JW, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
35% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Computer equipment
33% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
286,111 
At 31 March 2025
286,111 
Amortisation
At 1 April 2024
286,111 
At 31 March 2025
286,111 
Net book value
At 31 March 2025
- 
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Museum Context Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
13,955 
68,500 
19,744 
6,068 
108,267 
Disposals
- 
(68,500)
- 
- 
(68,500)
At 31 March 2025
13,955 
- 
19,744 
6,068 
39,767 
Depreciation
At 1 April 2024
9,563 
23,034 
15,428 
2,027 
50,052 
Charge for the year
439 
- 
432 
1,333 
2,204 
On disposals
- 
(23,034)
- 
- 
(23,034)
At 31 March 2025
10,002 
- 
15,860 
3,360 
29,222 
Net book value
At 31 March 2025
3,953 
- 
3,884 
2,708 
10,545 
At 31 March 2024
4,392 
45,466 
4,316 
4,041 
58,215 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
26,301 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
82,837 
70,800 
Accrued income and prepayments
1,503 
1,503 
Other debtors
149,310 
52,778 
233,650 
125,081 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
32,837 
38,190 
Obligations under finance leases and hire purchase contracts
- 
5,000 
Trade creditors
- 
13,334 
Amounts owed to group undertakings and other participating interests
4,871 
17,263 
Taxes and social security
10,267 
1,667 
Other creditors
230,000 
160,000 
Loans from directors
(27,676)
1,820 
Accruals
21,497 
5,532 
271,796 
242,806 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
42,295 
87,860 
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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