REGISTERED NUMBER: SC448425 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

McFarlane Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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).

8.	RELATED PARTY DISCLOSURES