MSL Wind Ltd - Filleted accounts

Registered number

SC789643

MSL Wind Ltd

Filleted Accounts

30 November 2025

MSL Wind Ltd
Registered number:		SC789643
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		126,797			27,553

Current assets
Debtors	4	34,768			14,280
Cash at bank and in hand		67,910			48,079
		102,678			62,359

Creditors: amounts falling due within one year	5	(67,633)			(37,098)

Net current assets			35,045			25,261

Total assets less current liabilities			161,842			52,814

Creditors: amounts falling due after more than one year	6		(68,745)			(20,310)



Net assets			93,097			32,504

Capital and reserves
Called up share capital			100			100
Profit and loss account			92,997			32,404

Shareholder's funds			93,097			32,504

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Michael Leitch
Director
Approved by the board on 19 January 2026

MSL Wind Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			25% Straight Line Method
	Motor vehicle			25% Straight Line Method
	Plant and machinery			25% Straight Line Method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Computer equipment		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	-		-		31,489		31,489
	Additions	3,001		50,000		78,480		131,481
	At 30 November 2025	3,001		50,000		109,969		162,970

	Depreciation
	At 1 December 2024	-		-		3,936		3,936
	Charge for the year	438		7,577		24,222		32,237
	At 30 November 2025	438		7,577		28,158		36,173

	Net book value
	At 30 November 2025	2,563		42,423		81,811		126,797
	At 30 November 2024	-		-		27,553		27,553


4	Debtors					2025		2024
£							£

	Trade debtors					20,488		-
	Other debtors					14,280		14,280
						34,768		14,280


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Hire purchase loan					12,456		5,668
	Corporation Tax					33,622		30,109
	Other social security costs					21,555		1,321
						67,633		37,098


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Hire purchase loan					68,745		20,310


7	Other information

	MSL Wind Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:

	C/O Melbarry Accountants Limited
	30/5 Hardengreen Industrial Estate
	Eskbank
	Scotland
	EH22 3NX