IRIS Accounts Production v25.4.0.155 12828570 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12828570 2024-08-31 12828570 2025-08-31 12828570 2024-09-01 2025-08-31 12828570 2023-08-31 12828570 2023-09-01 2024-08-31 12828570 2024-08-31 12828570 ns15:EnglandWales 2024-09-01 2025-08-31 12828570 ns14:PoundSterling 2024-09-01 2025-08-31 12828570 ns10:Director1 2024-09-01 2025-08-31 12828570 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12828570 ns10:SmallEntities 2024-09-01 2025-08-31 12828570 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12828570 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 12828570 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12828570 ns10:FullAccounts 2024-09-01 2025-08-31 12828570 ns10:Director2 2024-09-01 2025-08-31 12828570 ns10:RegisteredOffice 2024-09-01 2025-08-31 12828570 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 12828570 ns5:RetainedEarningsAccumulatedLosses 2023-08-31 12828570 ns5:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 12828570 ns5:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 12828570 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 12828570 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 12828570 ns5:CurrentFinancialInstruments 2025-08-31 12828570 ns5:CurrentFinancialInstruments 2024-08-31 12828570 ns5:ShareCapital 2025-08-31 12828570 ns5:ShareCapital 2024-08-31 12828570 ns5:MotorVehicles 2024-09-01 2025-08-31 12828570 ns5:ComputerEquipment 2024-09-01 2025-08-31 12828570 ns5:MotorVehicles 2024-08-31 12828570 ns5:ComputerEquipment 2024-08-31 12828570 ns5:MotorVehicles 2025-08-31 12828570 ns5:ComputerEquipment 2025-08-31 12828570 ns5:MotorVehicles 2024-08-31 12828570 ns5:ComputerEquipment 2024-08-31 12828570 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 12828570 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31

REGISTERED NUMBER: 12828570 (England and Wales)

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Gregor MacLennan Limited

| Gregor MacLennan Limited (Registered number: 12828570) |

Contents of the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Report of the Directors | 2 |

| Chartered Certified Accountants' Report | 3 |

| Statement of Income and Retained Earnings | 4 |

| Balance Sheet | 5 |

| Notes to the Financial Statements | 6 |

| Gregor MacLennan Limited |

Company Information

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | G J MacLennan

| J Sul

| REGISTERED OFFICE: | The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| REGISTERED NUMBER: | 12828570 (England and Wales)

| ACCOUNTANTS: | Connolly Accountants & Business Advisors Ltd

| Chartered Certified Accountants

| The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| Gregor MacLennan Limited (Registered number: 12828570) |

Report of the Directors

FOR THE YEAR ENDED 31 AUGUST 2025

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of management consultancy.

DIRECTORS

G J MacLennan has held office during the whole of the period from 1 September 2024 to the date of this report.

Other changes in directors holding office are as follows:

J Sul - appointed 2 April 2025

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

G J MacLennan - Director

26 January 2026

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Gregor MacLennan Limited

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gregor MacLennan Limited for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Gregor MacLennan Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gregor MacLennan Limited and state those matters that we have agreed to state to the Board of Directors of Gregor MacLennan Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gregor MacLennan Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gregor MacLennan Limited. You consider that Gregor MacLennan 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 financial statements of Gregor MacLennan 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 financial statements.

Connolly Accountants & Business Advisors Ltd

Chartered Certified Accountants

The Stable Yard

25-33 Vicarage Road

Stony Stratford

Milton Keynes

Buckinghamshire

MK11 1BN

26 January 2026

| Gregor MacLennan Limited (Registered number: 12828570) |

Statement of Income and

Retained Earnings

FOR THE YEAR ENDED 31 AUGUST 2025

| 2025 |  | 2024

£ | £ |

TURNOVER | 78,362 |  | 86,905 |  |

Administrative expenses | 24,204 |  | 19,840 |  |

OPERATING PROFIT | 54,158 |  | 67,065 |  |

Interest receivable and similar income | 74 |  | - |  |

54,232 |  | 67,065 |  |

Interest payable and similar expenses | - |  | 5 |  |

PROFIT BEFORE TAXATION | 54,232 |  | 67,060 |  |

Tax on profit | 10,729 |  | 13,954 |  |

PROFIT FOR THE FINANCIAL YEAR | 43,503 |  | 53,106 |  |

Retained earnings at beginning of year | 4,609 |  | 3 |  |

Dividends | (46,509 | ) | (48,500 | ) |

RETAINED EARNINGS AT END OF YEAR | 1,603 |  | 4,609 |  |

| Gregor MacLennan Limited (Registered number: 12828570) |

Balance Sheet

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,828 |  | 16,082 |  |

CURRENT ASSETS

Debtors | 5 | 6,911 |  | 7,050 |  |

Cash at bank | 17,894 |  | 396 |  |

24,805 |  | 7,446 |  |

CREDITORS

Amounts falling due within one year | 6 | 35,930 |  | 18,819 |  |

NET CURRENT LIABILITIES | (11,125 | ) | (11,373 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,703 |  | 4,709 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,603 |  | 4,609 |  |

SHAREHOLDERS' FUNDS | 1,703 |  | 4,709 |  |

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 January 2026 and were signed on its behalf by:

G J MacLennan - Director

| Gregor MacLennan Limited (Registered number: 12828570) |

Notes to the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Gregor MacLennan Limited is a private company, limited by shares , registered in England and Wales. 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.

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 3 years

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic Financial Assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is a contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from related companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised costs, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Gregor MacLennan Limited (Registered number: 12828570) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 19,299 |  | 2,198 |  | 21,497 |  |

| Additions | - |  | 1,114 |  | 1,114 |  |

| Disposals | - |  | (1,099 | ) | (1,099 | ) |

| At 31 August 2025 | 19,299 |  | 2,213 |  | 21,512 |  |

| DEPRECIATION

| At 1 September 2024 | 3,217 |  | 2,198 |  | 5,415 |  |

| Charge for year | 4,020 |  | 348 |  | 4,368 |  |

| Eliminated on disposal | - |  | (1,099 | ) | (1,099 | ) |

| At 31 August 2025 | 7,237 |  | 1,447 |  | 8,684 |  |

| NET BOOK VALUE

| At 31 August 2025 | 12,062 |  | 766 |  | 12,828 |  |

| At 31 August 2024 | 16,082 |  | - |  | 16,082 |  |

| Gregor MacLennan Limited (Registered number: 12828570) |

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 6,911 |  | 7,050 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 10,729 |  | 13,954 |  |

| Other creditors | 25,201 |  | 4,865 |  |

35,930 |  | 18,819 |  |