REGISTERED NUMBER: SC604345 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

MGR SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Robson

Mrs G C Robson

REGISTERED OFFICE:

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

REGISTERED NUMBER:

SC604345 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

1,104

1,692

Investments

5

8,583

-

9,687

1,692

CURRENT ASSETS

Debtors

6

30,042

15,120

Cash at bank

38,480

50,655

68,522

65,775

CREDITORS

Amounts falling due within one year

7

33,172

31,869

NET CURRENT ASSETS

35,350

33,906

TOTAL ASSETS LESS CURRENT LIABILITIES

45,037

35,598

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

44,937

35,498

SHAREHOLDERS' FUNDS

45,037

35,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 19 December 2025 and were signed on its behalf by:

M Robson - Director

1.	STATUTORY INFORMATION

MGR Services Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

1,035

3,141

4,176

DEPRECIATION

At 1 September 2024

454

2,030

2,484

Charge for year

145

443

588

At 31 August 2025

599

2,473

3,072

NET BOOK VALUE

At 31 August 2025

436

668

1,104

At 31 August 2024

581

1,111

1,692

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

8,583

At 31 August 2025

8,583

NET BOOK VALUE

At 31 August 2025

8,583

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Directors' current accounts

654

270

Tax

130

-

Prepayments and accrued income

29,258

14,850

30,042

15,120

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

8

-

Tax

25,217

22,151

Social security and other taxes

62

348

VAT

5,580

9,370

Accrued expenses

2,305

-

33,172

31,869