Company Accounts and Tax Online SC680951 Board of Directors 1.12.24 30.11.25 30.11.25 No description of principal activity false iso4217:GBP xbrli:pure SC680951 2023-12-01 2024-11-30 SC680951 2025-11-30 SC680951 2024-12-01 2025-11-30 SC680951 2024-11-30 SC680951 countries:Scotland 2024-12-01 2025-11-30 SC680951 curr:PoundSterling 2024-12-01 2025-11-30 SC680951 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC680951 uk-bus:FRS102 2024-12-01 2025-11-30 SC680951 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC680951 uk-bus:FullAccounts 2024-12-01 2025-11-30 SC680951 uk-bus:RegisteredOffice 2024-12-01 2025-11-30 SC680951 uk-bus:Director1 2024-12-01 2025-11-30 SC680951 uk-bus:Director1 2024-12-01 SC680951 uk-bus:Director1 2025-11-30 SC680951 core:AfterOneYear 2025-11-30 SC680951 core:AfterOneYear 2024-11-30 SC680951 core:WithinOneYear 2025-11-30 SC680951 core:WithinOneYear 2024-11-30 SC680951 core:WithinOneYear 2024-12-01 2025-11-30 SC680951 core:AfterOneYear 2025-11-30 SC680951 core:AfterOneYear 2024-11-30 SC680951 core:AfterOneYear 2024-12-01 2025-11-30 SC680951 core:ShareCapital 2025-11-30 SC680951 core:ShareCapital 2024-11-30 SC680951 core:RevaluationReserve 2025-11-30 SC680951 core:RevaluationReserve 2024-11-30 SC680951 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC680951 core:RetainedEarningsAccumulatedLosses 2024-11-30 SC680951 1 2024-12-01 2025-11-30 SC680951 core:LandBuildings 2024-12-01 2025-11-30 SC680951 core:LandBuildings 2025-11-30 SC680951 core:LandBuildings 2023-12-01 2024-11-30 SC680951 core:LandBuildings 2024-11-30 SC680951 core:PlantMachinery 2024-12-01 2025-11-30 SC680951 core:PlantMachinery 2025-11-30 SC680951 core:PlantMachinery 2023-12-01 2024-11-30 SC680951 core:PlantMachinery 2024-11-30 SC680951 core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 SC680951 core:FurnitureFittingsToolsEquipment 2025-11-30 SC680951 core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 SC680951 core:FurnitureFittingsToolsEquipment 2024-11-30 SC680951 core:OfficeEquipment 2024-12-01 2025-11-30 SC680951 core:OfficeEquipment 2025-11-30 SC680951 core:OfficeEquipment 2023-12-01 2024-11-30 SC680951 core:OfficeEquipment 2024-11-30 SC680951 core:Vehicles 2024-12-01 2025-11-30 SC680951 core:Vehicles 2025-11-30 SC680951 core:Vehicles 2023-12-01 2024-11-30 SC680951 core:Vehicles 2024-11-30 SC680951 core:NetGoodwill 2024-12-01 2025-11-30 SC680951 core:NetGoodwill 2025-11-30 SC680951 core:NetGoodwill 2023-12-01 2024-11-30 SC680951 core:NetGoodwill 2024-11-30 SC680951 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 SC680951 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 SC680951 core:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30 SC680951 core:IntangibleAssetsOtherThanGoodwill 2024-11-30

# THE MACLEAN BROTHERS LTD

## Company Registration Number:
SC680951 (Scotland)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 01 December 2024

## End date: 30 November 2025

# THE MACLEAN BROTHERS LTD

## Contents of the Financial Statements

for the Period Ended 30 November 2025

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

# THE MACLEAN BROTHERS LTD

## Company Information

for the Period Ended 30 November 2025

Registered office: |  | 14/2 Gloucester Place Edinburgh GB-SCT EH3 6EF
Company Registration Number: |  | SC680951 (Scotland)

# THE MACLEAN BROTHERS LTD

## Balance sheet

As at 30 November 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Intangible assets: | 4 | 680 |
Tangible assets: | 5 | 107,085 | 102,814
Total fixed assets: |  | 107,765 | 102,814
Current assets
Debtors: | 6 | 6,636 | 42,486
Cash at bank and in hand: |  | 13,905 | 29,287
Total current assets: |  | 20,541 | 71,773
Creditors: amounts falling due within one year: | 7 | ( 8,246 ) | ( 8,927 )
Net current assets (liabilities): |  | 12,295 | 62,846
Total assets less current liabilities: |  | 120,060 | 165,660
Creditors: amounts falling due after more than one year: | 8 | ( 80,281 ) | ( 88,300 )
Total net assets (liabilities): |  | 39,779 | 77,360

The notes form part of these financial statements

# THE MACLEAN BROTHERS LTD

## Balance sheet continued

As at 30 November 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 4 | 4
Profit and loss account: |  | 39,775 | 77,356
Shareholders funds: |  | 39,779 | 77,360

For the year ending 30 November 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 7 January 2026
And Signed On Behalf Of The Board By:

Name: JAMES MACLEAN
Status: Director

The notes form part of these financial statements

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 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

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 1

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 3. Off balance sheet disclosure

  No

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4. Intangible assets

| Other | Total
--- | --- | ---
Cost | £ | £
At 01 December 2024 | - | -
Additions | 850 | 850
Disposals | - | -
Revaluations | - | -
Transfers | - | -
At 30 November 2025 | 850 | 850
Amortisation |  |
Amortisation at 01 December 2024 | - | -
Charge for year | 170 | 170
On disposals | - | -
Other adjustments | - | -
Amortisation at 30 November 2025 | 170 | 170
Net book value |  |
Net book value at 30 November 2025 | 680 | 680
Net book value at 30 November 2024 | - | -

Intangible assets represent the Company's investment in a new website in the current financial year.

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Tangible assets

| Plant & machinery | Fixtures & fittings | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 01 December 2024 | 111,169 | 3,452 | 114,621
Additions | 5,850 | 13,517 | 19,367
Disposals | - | - | -
Revaluations | - | - | -
Transfers | - | - | -
At 30 November 2025 | 117,019 | 16,969 | 133,988
Depreciation |  |  |
At 01 December 2024 | 11,117 | 690 | 11,807
Charge for year | 11,702 | 3,394 | 15,096
On disposals | - | - | -
Other adjustments | - | - | -
At 30 November 2025 | 22,819 | 4,084 | 26,903
Net book value |  |  |
At 30 November 2025 | 94,200 | 12,885 | 107,085
At 30 November 2024 | 100,052 | 2,762 | 102,814

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 6. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors | 5,640 | 39,998
Prepayments and accrued income |  | 995
Other debtors | 996 | 1,493
Total | 6,636 | 42,486

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 7.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 6,146 | 5,981
Accruals and deferred income | 2,100 | 2,946
Total | 8,246 | 8,927

# THE MACLEAN BROTHERS LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 8.Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
--- | --- | ---
Other creditors | 80,281 | 88,300
Total | 80,281 | 88,300

Other creditors represents loans received from the directors of the Company to support its working capital requirements. There are no fixed terms for repayment and no interest is charged on these loans.