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# THOMAS MCMASTER & SON LIMITED

## Company Registration Number:
SC397259 (Scotland)

## Unaudited abridged accounts for the year ended 30 April 2025

## Period of accounts

## Start date: 01 May 2024

## End date: 30 April 2025

# THOMAS MCMASTER & SON LIMITED

## Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet |
Notes |

# THOMAS MCMASTER & SON LIMITED

## Balance sheet

As at 30 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 33,960 | 20,153
Investments: |  | 0 | 0
Total fixed assets: |  | 33,960 | 20,153
Current assets
Stocks: |  | 0 | 0
Debtors: | 4 | 321,579 | 289,355
Cash at bank and in hand: |  | 25,853 | 147,188
Investments: |  | 0 | 0
Total current assets: |  | 347,432 | 436,543
Creditors: amounts falling due within one year: | 5 | (359,165) | (333,608)
Net current assets (liabilities): |  | (11,733) | 102,935
Total assets less current liabilities: |  | 22,227 | 123,088
Creditors: amounts falling due after more than one year: | 6 | (2,624) | (12,371)
Provision for liabilities: |  | 0 | (3,829)
Total net assets (liabilities): |  | 19,603 | 106,888
Capital and reserves
Called up share capital: |  | 106 | 106
Share premium account: |  | 0 | 0
Revaluation reserve: |  | 0 | 0
Other reserves: |  | 0 | 0
Profit and loss account: |  | 19,497 | 106,782
Shareholders funds: |  | 19,603 | 106,888

The notes form part of these financial statements

# THOMAS MCMASTER & SON LIMITED

## Balance sheet statements

For the year ending 30 April 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 January 2026
and signed on behalf of the board by:

Name: S C McMaster
Status: Director

The notes form part of these financial statements

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 27 | 27

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 May 2024 | 137,860
Additions | 31,328
Disposals | (17,828)
Revaluations | 0
Transfers | 0
At 30 April 2025 | 151,360
Depreciation |
At 01 May 2024 | 117,707
Charge for year | 17,519
On disposals | (17,826)
Other adjustments | 0
At 30 April 2025 | 117,400
Net book value |
At 30 April 2025 | 33,960
At 30 April 2024 | 20,153

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Debtors due after more than one year: | 0 | 0

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

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

Bank loans and overdrafts £8333 Trade creditors 189155 Social security & other taxes 113272 Directors current accounts 20000 Accruals & deferred income 28405 359165

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

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

Bank loans £2624

# THOMAS MCMASTER & SON LIMITED

## Notes to the Financial Statements

for the Period Ended 30 April 2025

## 7. Loans to directors

Name of director receiving advance or credit: | S C McMaster
Description of the loan: | Advance £20000
£
Balance at 01 May 2024 |  | 0
Advances or credits made: |  | 20,000
Advances or credits repaid: |  | 0
Balance at 30 April 2025 |  | 20,000

A loan of £20000 was made by director S C McMaster to the company on 5 March 2025. This loan is interest free and no security has been provided for the loan advanced. There are no terms for repayment.