IRIS Accounts Production v25.1.4.42 SC448425 Board of Directors 1.5.24 30.4.25 30.4.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC448425 2024-04-30 SC448425 2025-04-30 SC448425 2024-05-01 2025-04-30 SC448425 2023-04-30 SC448425 2023-05-01 2024-04-30 SC448425 2024-04-30 SC448425 ns15:Scotland 2024-05-01 2025-04-30 SC448425 ns14:PoundSterling 2024-05-01 2025-04-30 SC448425 ns10:Director1 2024-05-01 2025-04-30 SC448425 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC448425 ns10:SmallEntities 2024-05-01 2025-04-30 SC448425 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC448425 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC448425 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC448425 ns10:FullAccounts 2024-05-01 2025-04-30 SC448425 ns10:Director2 2024-05-01 2025-04-30 SC448425 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC448425 ns5:CurrentFinancialInstruments 2025-04-30 SC448425 ns5:CurrentFinancialInstruments 2024-04-30 SC448425 ns5:ShareCapital 2025-04-30 SC448425 ns5:ShareCapital 2024-04-30 SC448425 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC448425 ns5:RetainedEarningsAccumulatedLosses 2024-04-30

REGISTERED NUMBER: SC448425 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| McFarlane Estates Limited |

McFarlane Estates Limited (Registered number: SC448425)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

McFarlane Estates Limited

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mrs P L McFarlane

| A McFarlane

| REGISTERED OFFICE: | Scottcourt House

| West Princes Street

| Helensburgh

| Argyll & Bute

| G84 8BP

| REGISTERED NUMBER: | SC448425 (Scotland)

| ACCOUNTANTS: | Macleod Fulton

| Scottcourt House

| West Princes Street

| Helensburgh

| Argyll & Bute

| G84 8BP

McFarlane Estates Limited (Registered number: SC448425)

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 154,000 |  | 154,000 |  |

CURRENT ASSETS

Cash at bank | 5,014 |  | 2,728 |  |

CREDITORS

Amounts falling due within one year | 5 | 154,524 |  | 155,964 |  |

NET CURRENT LIABILITIES | (149,510 | ) | (153,236 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,490 |  | 764 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 4,390 |  | 664 |  |

SHAREHOLDERS' FUNDS | 4,490 |  | 764 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

A McFarlane - Director

McFarlane Estates Limited (Registered number: SC448425)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| McFarlane Estates 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.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 154,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 154,000 |  |

| At 30 April 2024 | 154,000 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Taxation and social security | 896 |  | 102 |  |

| Other creditors | 153,628 |  | 155,862 |  |

154,524 |  | 155,964 |  |

6. | CONTINGENT LIABILITIES

| As at 30 April 2025 the company had no contingent liabilities (2024 - nil).

7. | CAPITAL COMMITMENTS

| As at 30 April 2025 the company had no capital commitments (2024 - nil).

McFarlane Estates Limited (Registered number: SC448425)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

8. | RELATED PARTY DISCLOSURES

| As at 30 April 2025 there is a balance in other creditors due to Mrs P McFarlane, director of £74,464 (2024 - £75,580) and Mr A McFarlane, director of £77,964 (2024 - £78,082). There is no fixed repayment date and no interest charged theron.