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MFBC LIMITED

Registered Number
SC606884
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2025

MFBC LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | MCCRACKEN, Euan
| MCCRACKEN, Kenneth
| MCCRACKEN, Marion
| WILLIAMSON, Rhona

Registered Address | 12 Hope Street
| Edinburgh
| EH2 4DB

Registered Number | SC606884 (Scotland)

MFBC LIMITED
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 18,127 |  |  |  | 24,349
Investments | 4 |  |  | 495,428 |  |  |  | 475,244
|  |  |  | 513,555 |  |  |  | 499,593
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 70,167 |  |  |  | 93,119 |  |
Cash at bank and on hand |  | 317,016 |  |  |  | 204,166 |  |
|  | 387,183 |  |  |  | 297,285 |  |
Creditors amounts falling due within one year | 6 | (112,527) |  |  |  | (73,853) |  |
Net current assets (liabilities) |  |  |  | 274,656 |  |  |  | 223,432
Total assets less current liabilities |  |  |  | 788,211 |  |  |  | 723,025
Net assets |  |  |  | 788,211 |  |  |  | 723,025
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Other reserves |  |  |  | 21,593 |  |  |  | 6,517
Profit and loss account |  |  |  | 766,518 |  |  |  | 716,408
Shareholders' funds | 8 |  |  | 788,211 |  |  |  | 723,025

- The company was entitled to exemption from audit for this reporting period 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.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 February 2026, and are signed on its behalf by:
MCCRACKEN, Kenneth Director Registered Company No. SC606884

MFBC LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page. The principal activity of the company during the year continued to be that of the provision of professional services.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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 rendering of services. 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Trade and other 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.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 24 | 26,698 |  | 9,662 |  | 36,360
| Additions | - |  | 249 |  | 249
| At 30 September 25 | 26,698 |  | 9,911 |  | 36,609
| Depreciation and impairment
| At 01 October 24 | 6,675 |  | 5,336 |  | 12,011
| Charge for year | 5,006 |  | 1,465 |  | 6,471
| At 30 September 25 | 11,681 |  | 6,801 |  | 18,482
| Net book value
| At 30 September 25 | 15,017 |  | 3,110 |  | 18,127
| At 30 September 24 | 20,023 |  | 4,326 |  | 24,349

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 475,244 |  | 475,244
| Additions | 286,983 |  | 286,983
| Revaluations | 15,076 |  | 15,076
| Disposals | (281,875) |  | (281,875)
| At 30 September 25 | 495,428 |  | 495,428
| Net book value
| At 30 September 25 | 495,428 |  | 495,428
| At 30 September 24 | 475,244 |  | 475,244

| Notes
--- | ---
| 1Other investments other than loans

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 47,162 |  | 51,798
| Other debtors | 23,005 |  | 41,321
| Total | 70,167 |  | 93,119

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 103,721 |  | 60,563
| Other creditors | 4,640 |  | 2,144
| Accrued liabilities and deferred income | 4,166 |  | 11,146
| Total | 112,527 |  | 73,853

7. | Directors advances, credits and guarantees
--- | ---
| On 1 October 2024, a Director owed £17,659 to the Company. During this period this Director was advanced £7,248 and repaid £19,711. As at 30 September 2025, this Director owed the Company £5,196. The loan is unsecured, interest free and repayable upon demand. On 1 October 2024, a Director owed £16,146 to the Company. During this period this Director was advanced £7,367 and repaid £18,198. As at 30 September 2025, this Director owed the Company £5,315. The loan is unsecured, interest free and repayable upon demand. On 1 October 2024, a Director owed £2,950 to the Company. During this period this Director was advanced £6,696 and repaid £2,950. As at 30 September 2025, this Director owed the Company £6,696. The loan is unsecured, interest free and repayable upon demand. On 1 October 2024, a Director owed £4,565 to the Company. During this period this Director was advanced £5,796 and repaid £4,565. As at 30 September 2025, this Director owed the Company £5,796. The loan is unsecured, interest free and repayable upon demand.

8. | Fair value reserve
--- | ---
| The fair value reserve recognises the unrealised gain upon the fair value movement of a collective investment bond during the year.

|  | £
| Fair value reserve at 01 October 24 | 6,517
| Transferred in period | 15,076
| At 30 September 25 | 21,593