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COMPANY REGISTRATION NUMBER: SC667369

Master Clean Group Ltd (formerly Inverurie Oven Master Ltd)

Filleted Unaudited Financial Statements

31 July 2025

Master Clean Group Ltd (formerly Inverurie Oven Master Ltd)

Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 14,154 | 8,424

Current assets

Stocks | 350 | 400
Debtors | 6 | 550 | 1,562
Cash at bank and in hand | 4,043 | 3,768
| ------- | -------
| 4,943 | 5,730

Creditors: amounts falling due within one year | 7 | 4,741 | 6,028
| ------- | -------
Net current assets/(liabilities) | 202 | ( 298)
| -------- | -------
Total assets less current liabilities | 14,356 | 8,126

Provisions | 2,689 | 1,600
| -------- | -------
Net assets | 11,667 | 6,526
| -------- | -------

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | 11,666 | 6,525
| -------- | -------
Shareholder funds | 11,667 | 6,526
| -------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Master Clean Group Ltd (formerly Inverurie Oven Master Ltd)

Statement of Financial Position (continued)

31 July 2025
These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Mr B Green |
Director |

Company registration number: SC667369

Master Clean Group Ltd (formerly Inverurie Oven Master Ltd)

Notes to the Financial Statements

Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 1 Ury Meadows, Inverurie, AB51 4ZE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
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. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Motor vehicles | - | 20% reducing balance

Stocks
Stocks are measured at cost.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 August 2024 | 7,740 | 8,995 | 16,735
Additions | – | 9,268 | 9,268
| ------- | -------- | --------
At 31 July 2025 | 7,740 | 18,263 | 26,003
| ------- | -------- | --------
Depreciation |  |  |
At 1 August 2024 | 3,000 | 5,311 | 8,311
Charge for the year | 948 | 2,590 | 3,538
| ------- | -------- | --------
At 31 July 2025 | 3,948 | 7,901 | 11,849
| ------- | -------- | --------
Carrying amount |  |  |
At 31 July 2025 | 3,792 | 10,362 | 14,154
| ------- | -------- | --------
At 31 July 2024 | 4,740 | 3,684 | 8,424
| ------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 550 | 840
Other debtors | – | 722
| ---- | -------
| 550 | 1,562
| ---- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 157 | 148
Accruals and deferred income | 1,080 | 1,080
Corporation tax | 1,604 | 2,836
Social security and other taxes | 348 | 307
Director loan accounts | 1,552 | 1,657
| ------- | -------
| 4,741 | 6,028
| ------- | -------