MACPHERSON (SCOTLAND) LIMITED

Company Registration Number:
SC264613 (Scotland)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

MACPHERSON (SCOTLAND) LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

MACPHERSON (SCOTLAND) LIMITED

Company Information

for the Period Ended 31 March 2025




Director: Alison Ross
Registered office: 5a
Grosvenor Street
Haymarket
Edinburgh
EH12 5EB
Company Registration Number: SC264613 (Scotland)

MACPHERSON (SCOTLAND) LIMITED

Balance sheet

As at 31 March 2025


Notes

2025
£

2024
£
Fixed assets
Tangible assets: 4 1 1
Total fixed assets: 1 1
Current assets
Stocks: 6,450 6,400
Cash at bank and in hand: 18 1,211
Total current assets: 6,468 7,611
Creditors: amounts falling due within one year: 5 ( 7,663 ) ( 6,043 )
Net current assets (liabilities): ( 1,195 ) 1,568
Total assets less current liabilities: ( 1,194 ) 1,569
Total net assets (liabilities): ( 1,194 ) 1,569

The notes form part of these financial statements

MACPHERSON (SCOTLAND) LIMITED

Balance sheet continued

As at 31 March 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: ( 1,294 ) 1,469
Shareholders funds: ( 1,194 ) 1,569

For the year ending 31 March 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 31 December 2025
And Signed On Behalf Of The Board By:

Name: Alison Ross
Status: Director

The notes form part of these financial statements

MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 0 0

MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 3. Off balance sheet disclosure

    No

MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible assets

Fixtures & fittings Total
Cost £ £
At 01 April 2024 500 500
Additions - -
Disposals - -
Revaluations - -
Transfers - -
At 31 March 2025 500 500
Depreciation
At 01 April 2024 499 499
Charge for year - -
On disposals - -
Other adjustments - -
At 31 March 2025 499 499
Net book value
At 31 March 2025 1 1
At 31 March 2024 1 1

MACPHERSON (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5.Creditors: amounts falling due within one year note


2025
£

2024
£
Taxation and social security 1,144 1,144
Other creditors 6,519 4,899
Total 7,663 6,043