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Company Registration No. SC448220 (Scotland)
Adam McPheators Limited Unaudited accounts for the year ended 30 April 2025
Adam McPheators Limited Annual report and unaudited accounts for the year ended 30 April 2025
CONTENTS
PAGE
Company information
3
Accountants' report
4
Statement of financial position
5
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Adam McPheators Limited Company Information for the year ended 30 April 2025
Director
Adam McPheators
Company Number
SC448220 (Scotland)
Registered Office
1A GILMINSCROFT COTTAGE AUCHINLECK CUMNOCK KA18 2NA SCOTLAND
Accountants
Nairn Ltd 29 St Andrews Park Troon Ayrshire KA10 7GQ
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Adam McPheators Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Adam McPheators Limited for the year ended 30 April 2025 as set out on pages 5 - 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Adam McPheators Limited, as a body, in accordance with the terms of our engagement letter dated 1 March 2014. Our work has been undertaken solely to prepare for your approval the accounts of Adam McPheators Limited and state those matters that we have agreed to state to the Board of Directors of Adam McPheators Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adam McPheators Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Adam McPheators Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Adam McPheators Limited. You consider that Adam McPheators Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Adam McPheators Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Nairn Ltd Chartered Accountants 29 St Andrews Park Troon Ayrshire KA10 7GQ 10 January 2026
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Adam McPheators Limited Statement of Financial Position as at 30 April 2025
2025
2024
£
£
Fixed assets
22,770
9,980
Current assets
46,028
33,226
Creditors: amounts falling due within one year
(26,701)
(21,344)
Net current assets
19,327
11,882
Total assets less current liabilities
42,097
21,862
Creditors: amounts falling due after more than one year
(34,672)
(41,513)
Accruals and deferred income
(2,134)
(2,013)
Net assets/(net liabilities)
5,291
(21,664)
Capital and reserves
5,291
(21,664)
NOTES TO THE ACCOUNTS
1 Statutory information
Adam McPheators Limited is a private company, limited by shares, registered in Scotland, registration number SC448220. The registered office is 1A GILMINSCROFT COTTAGE, AUCHINLECK, CUMNOCK, KA18 2NA, SCOTLAND.
2 Average number of employees
During the year the average number of employees was 2 (2024: 2).
For the year ending 30 April 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 10 January 2026
Adam McPheators Director Company Registration No. SC448220
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