REGISTERED NUMBER: SC246984 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

McLaren Books Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G Newlands

SECRETARY:

Mrs C Newlands

REGISTERED OFFICE:

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

REGISTERED NUMBER:

SC246984 (Scotland)

ACCOUNTANTS:

Macleod Fulton

Scottcourt House

West Princes Street

Helensburgh

Argyll & Bute

G84 8BP

FIXED ASSETS

Intangible assets

4

30,000

30,000

Tangible assets

5

364

194

30,364

30,194

CURRENT ASSETS

Stocks

22,000

25,000

Debtors

6

141

118

Cash at bank

3,705

6,728

25,846

31,846

CREDITORS

Amounts falling due within one year

7

35,553

37,444

NET CURRENT LIABILITIES

(9,707

)

(5,598

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,657

24,596

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

20,655

24,594

SHAREHOLDERS' FUNDS

20,657

24,596

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 director acknowledges his 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 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 director and authorised for issue on 16 December 2025 and were signed by:

G Newlands - Director

1.	STATUTORY INFORMATION

McLaren Books Limited is a private company, limited by shares , 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Acquired Goodwill is not written off.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.

Plant and Machinery - 25% on reducing balance

Fixtures and Fittings - 25% on reducing balance

Computer Equipment - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

30,000

At 31 March 2024

30,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

253

3,166

934

4,353

Additions

-

-

329

329

At 31 March 2025

253

3,166

1,263

4,682

DEPRECIATION

At 1 April 2024

193

3,034

932

4,159

Charge for year

15

33

111

159

At 31 March 2025

208

3,067

1,043

4,318

NET BOOK VALUE

At 31 March 2025

45

99

220

364

At 31 March 2024

60

132

2

194

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

141

118

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

125

-

Taxation and social security

-

78

Other creditors

35,428

37,366

35,553

37,444

8.	CONTINGENT LIABILITIES

As at 31 March 2025, the company had no contingent liabilities. (2024 - £nil)

9.	CAPITAL COMMITMENTS

As at 31 March 2025, the company had no capital commitments. (2024 - £nil)

10.	RELATED PARTY DISCLOSURES