Company Registration No. SC245651 (Scotland)
Hugh Ferguson & Company Limited
Unaudited Accounts
for the year ended 31 March 2025
Hugh Ferguson & Company Limited
Unaudited Statutory Accounts
for the year ended 31 March 2025
Hugh Ferguson & Company Limited
Company Information
for the year ended 31 March 2025
Director
Mr H S Ferguson F.C.C.A.
Secretary
Mrs M A Ferguson
Company Number
SC245651 (Scotland)
Registered Office
22 West Main Street
DARVEL
Ayrshire
KA17 0AQ
Scotland
Hugh Ferguson & Company Limited
Statement of Financial Position
as at 31 March 2025
Fixed assets
26,510
28,300
Current assets
118,680
89,598
Prepayments and accrued income
3,428
2,075
Creditors: amounts falling due within one year
(73,771)
(60,671)
Net current assets
48,337
31,002
Total assets less current liabilities
74,847
59,302
Creditors: amounts falling due after more than one year
(36,614)
(45,606)
Accruals and deferred income
(13,327)
(12,160)
Capital and reserves
24,906
1,536
Hugh Ferguson & Company Limited is a private company, limited by shares, registered in Scotland, registration number SC245651. The registered office is 22 West Main Street, DARVEL, Ayrshire, KA17 0AQ, Scotland.
2 Director's advances, credit and guarantees
At 1st April 2024 the company owed £261 to Mr H S Ferguson by way of a loan. During the period under review the company repaid that entire sum to Mr Ferguson and advanced him a further £26,048. The balance owed by Mr Ferguson to the company at 31st March 2025 was £26,048. That entire sum was repaid to the company by Mr Ferguson on 14th April 2025. Loans to the company are unsecured, interest free and repayable on demand. Loans from the company are unsecured and repayable on demand and interest is charged at the official rate of interest. Mr Ferguson is the company's sole director and he has a beneficial interest in 93.33% of the company's called up share capital.
3 Average number of employees
During the year the average number of employees was 5 (2024: 5).
Hugh Ferguson & Company Limited
Statement of Financial Position
as at 31 March 2025 (continued)
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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 31 December 2025
Mr H S Ferguson F.C.C.A.
Director
Company Registration No. SC245651