IRIS Accounts Production v25.4.0.155 SC031581 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC031581 2024-05-31 SC031581 2025-05-31 SC031581 2024-06-01 2025-05-31 SC031581 2023-05-31 SC031581 2023-06-01 2024-05-31 SC031581 2024-05-31 SC031581 ns15:Scotland 2024-06-01 2025-05-31 SC031581 ns14:PoundSterling 2024-06-01 2025-05-31 SC031581 ns10:Director1 2024-06-01 2025-05-31 SC031581 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC031581 ns10:SmallEntities 2024-06-01 2025-05-31 SC031581 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC031581 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 SC031581 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC031581 ns10:FullAccounts 2024-06-01 2025-05-31 SC031581 1 2024-06-01 2025-05-31 SC031581 ns10:Director2 2024-06-01 2025-05-31 SC031581 ns10:RegisteredOffice 2024-06-01 2025-05-31 SC031581 ns5:CurrentFinancialInstruments 2025-05-31 SC031581 ns5:CurrentFinancialInstruments 2024-05-31 SC031581 ns5:ShareCapital 2025-05-31 SC031581 ns5:ShareCapital 2024-05-31 SC031581 ns5:RevaluationReserve 2025-05-31 SC031581 ns5:RevaluationReserve 2024-05-31 SC031581 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 SC031581 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 SC031581 1 2024-06-01 2025-05-31 SC031581 ns5:NetGoodwill 2024-06-01 2025-05-31 SC031581 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 SC031581 ns5:LandBuildings 2024-06-01 2025-05-31 SC031581 ns5:PlantMachinery 2024-06-01 2025-05-31 SC031581 ns5:NetGoodwill 2024-05-31 SC031581 ns5:NetGoodwill 2025-05-31 SC031581 ns5:NetGoodwill 2024-05-31 SC031581 ns5:LandBuildings 2024-05-31 SC031581 ns5:LeaseholdImprovements 2024-05-31 SC031581 ns5:PlantMachinery 2024-05-31 SC031581 ns5:LeaseholdImprovements 2024-06-01 2025-05-31 SC031581 ns5:LandBuildings 2025-05-31 SC031581 ns5:LeaseholdImprovements 2025-05-31 SC031581 ns5:PlantMachinery 2025-05-31 SC031581 ns5:LandBuildings 2024-05-31 SC031581 ns5:LeaseholdImprovements 2024-05-31 SC031581 ns5:PlantMachinery 2024-05-31 SC031581 ns5:MotorVehicles 2024-05-31 SC031581 ns5:ComputerEquipment 2024-05-31 SC031581 ns5:MotorVehicles 2024-06-01 2025-05-31 SC031581 ns5:ComputerEquipment 2024-06-01 2025-05-31 SC031581 ns5:MotorVehicles 2025-05-31 SC031581 ns5:ComputerEquipment 2025-05-31 SC031581 ns5:MotorVehicles 2024-05-31 SC031581 ns5:ComputerEquipment 2024-05-31 SC031581 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 SC031581 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 SC031581 ns5:RevaluationReserve 2024-05-31

REGISTERED NUMBER: SC031581 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

JOHN MELVILLE & COMPANY LIMITED

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JOHN MELVILLE & COMPANY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | J T Melville

| Mrs A Melville

| REGISTERED OFFICE: | Meikle Bennane Farm

| Ballantrae

| Girvan

| KA26 OLE

| REGISTERED NUMBER: | SC031581 (Scotland)

| ACCOUNTANTS: | Galbraith Pritchards

| 20 Barns Street

| Ayr

| Ayrshire

| KA7 1XA

| BANKERS: | The Royal Bank of Scotland

| 14 Dalrymple Street

| Girvan

| Ayrshire

| KA26 9AF

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

BALANCE SHEET

31 MAY 2025

| 31/5/25 | 31/5/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 233,982 |  | 240,980 |  |

233,982 |  | 240,980 |  |

CURRENT ASSETS

Stocks | 1,240 |  | 857 |  |

Debtors | 6 | 5,923 |  | 5,254 |  |

Cash at bank | 12,430 |  | 11,840 |  |

19,593 |  | 17,951 |  |

CREDITORS

Amounts falling due within one year | 7 | 9,759 |  | 13,497 |  |

NET CURRENT ASSETS | 9,834 |  | 4,454 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 243,816 |  | 245,434 |  |

CAPITAL AND RESERVES

Called up share capital | 12,000 |  | 12,000 |  |

Revaluation reserve | 8 | 120,293 |  | 120,293 |  |

Retained earnings | 111,523 |  | 113,141 |  |

SHAREHOLDERS' FUNDS | 243,816 |  | 245,434 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

BALANCE SHEET - continued

31 MAY 2025

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 18 February 2026 and were signed on its behalf by:

J T Melville - Director

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| John Melville & Company Limited 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.

| Critical accounting judgements and key sources of estimation uncertainty

| In the application of the company's accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Land and buildings | - | not provided

| Plant and machinery etc | - | 25% on reducing balance, 10% on reducing balance and not provided

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 1,719 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 1,719 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Heritable |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 186,876 |  | 35,598 |  | 40,625 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 10,397 |  | 39,107 |  |

| Charge for year | - |  | - |  | 151 |  |

| At 31 May 2025 | - |  | 10,397 |  | 39,258 |  |

| NET BOOK VALUE

| At 31 May 2025 | 186,876 |  | 25,201 |  | 1,367 |  |

| At 31 May 2024 | 186,876 |  | 25,201 |  | 1,518 |  |

| Motor |

| vehicles |  | Tractors |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 50,314 |  | 18,900 |  | 332,313 |  |

| DEPRECIATION

| At 1 June 2024 | 22,939 |  | 18,890 |  | 91,333 |  |

| Charge for year | 6,844 |  | 3 |  | 6,998 |  |

| At 31 May 2025 | 29,783 |  | 18,893 |  | 98,331 |  |

| NET BOOK VALUE

| At 31 May 2025 | 20,531 |  | 7 |  | 233,982 |  |

| At 31 May 2024 | 27,375 |  | 10 |  | 240,980 |  |

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

| 31/5/25 |  | 31/5/24

£ | £ |

| Trade debtors | 3,000 |  | 3,080 |  |

| Other debtors | 2,923 |  | 2,174 |  |

5,923 |  | 5,254 |  |

JOHN MELVILLE & COMPANY LIMITED (REGISTERED NUMBER: SC031581)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

| 31/5/25 |  | 31/5/24

£ | £ |

| Bank loans and overdrafts | 1,600 |  | 4,800 |  |

| Taxation and social security | 5,910 |  | 6,527 |  |

| Other creditors | 2,249 |  | 2,170 |  |

9,759 |  | 13,497 |  |

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 June 2024

| and 31 May 2025 | 120,293 |  |