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REGISTERED NUMBER: SC562607 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| MACFARLANE MOTORS LIMITED |

MACFARLANE MOTORS LIMITED (REGISTERED NUMBER: SC562607) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

MACFARLANE MOTORS LIMITED (REGISTERED NUMBER: SC562607) |

BALANCE SHEET

30 April 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

CURRENT ASSETS

Cash in hand | 1 |  | 1 |  |

CREDITORS

Amounts falling due within one year | 4 | 1,542 |  | 1,562 |  |

NET CURRENT LIABILITIES | (1,541 | ) | (1,561 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,541 | ) | (1,561 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (1,542 | ) | (1,562 | ) |

(1,541 | ) | (1,561 | ) |

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 director acknowledges his 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 director and authorised for issue on 15 January 2026 and were signed by:

R L Macfarlane - Director

MACFARLANE MOTORS LIMITED (REGISTERED NUMBER: SC562607) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Macfarlane Motors Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC562607

| Registered office: | Wellstrand Garage

| Stirling Street

| Denny

| FK6 6JD

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 and revenue recognition

| Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

| Financial instruments

| The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

| Basic financial instruments are initially recognised at transaction value and subsequently measured at their

| settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 3 ) .

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

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 515 |  | 515 |  |

| Other loans | 266 |  | 549 |  |

| Trade creditors | 1 |  | 1 |  |

| Social security and other taxes | 760 |  | 497 |  |

1,542 |  | 1,562 |  |