Company Registration No. SC396575 (Scotland)
Andy McGregor Design + Media Ltd
Unaudited accounts
for the year ended 31 March 2025
Andy McGregor Design + Media Ltd
Unaudited accounts
Contents
Andy McGregor Design + Media Ltd
Company Information
for the year ended 31 March 2025
Director
Thomas Andrew McGregor
Company Number
SC396575 (Scotland)
Registered Office
7 John Street
Edinburgh
EH15 2EB
Scotland
Accountants
Green Shoots Accountancy Services Ltd
Kilspindie House
38 Market Street
Haddington
East Lothian
EH41 3JE
Andy McGregor Design + Media Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
10,128
9,889
Cash at bank and in hand
98,511
89,632
Creditors: amounts falling due within one year
(9,029)
(39,298)
Net current assets
95,937
96,378
Total assets less current liabilities
106,065
106,267
Provisions for liabilities
Net assets
105,465
105,667
Called up share capital
100
100
Profit and loss account
105,365
105,567
Shareholders' funds
105,465
105,667
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 director acknowledges his 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 and authorised for issue on 30 December 2025 and were signed on its behalf by
Thomas Andrew McGregor
Director
Company Registration No. SC396575
Andy McGregor Design + Media Ltd
Notes to the Accounts
for the year ended 31 March 2025
Andy McGregor Design + Media Ltd is a private company, limited by shares, registered in Scotland, registration number SC396575. The registered office is 7 John Street, Edinburgh, EH15 2EB, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The accounts are presented in £ sterling.
Andy McGregor Design + Media Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
38,872
1,545
40,417
At 31 March 2025
44,566
1,545
46,111
At 1 April 2024
28,982
1,546
30,528
Charge for the year
5,455
-
5,455
At 31 March 2025
34,437
1,546
35,983
At 31 March 2025
10,129
(1)
10,128
At 31 March 2024
9,890
(1)
9,889
Amounts falling due within one year
Accrued income and prepayments
715
37,226
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,499
1,508
Taxes and social security
6,914
19,211
Andy McGregor Design + Media Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).