IRIS Accounts Production v25.4.12.37 SC087263 Board of Directors Board of Directors 1.6.24 31.5.25 31.5.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC087263 2024-05-31 SC087263 2025-05-31 SC087263 2024-06-01 2025-05-31 SC087263 2023-05-31 SC087263 2023-06-01 2024-05-31 SC087263 2024-05-31 SC087263 ns15:Scotland 2024-06-01 2025-05-31 SC087263 ns14:PoundSterling 2024-06-01 2025-05-31 SC087263 ns10:Director1 2024-06-01 2025-05-31 SC087263 ns10:Director2 2024-06-01 2025-05-31 SC087263 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC087263 ns10:SmallEntities 2024-06-01 2025-05-31 SC087263 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC087263 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 SC087263 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC087263 ns10:FullAccounts 2024-06-01 2025-05-31 SC087263 ns10:RegisteredOffice 2024-06-01 2025-05-31 SC087263 ns5:CurrentFinancialInstruments 2025-05-31 SC087263 ns5:CurrentFinancialInstruments 2024-05-31 SC087263 ns5:Non-currentFinancialInstruments 2025-05-31 SC087263 ns5:Non-currentFinancialInstruments 2024-05-31 SC087263 ns5:ShareCapital 2025-05-31 SC087263 ns5:ShareCapital 2024-05-31 SC087263 ns5:CapitalRedemptionReserve 2025-05-31 SC087263 ns5:CapitalRedemptionReserve 2024-05-31 SC087263 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 SC087263 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 SC087263 ns5:PlantMachinery 2024-06-01 2025-05-31 SC087263 ns5:LandBuildings 2024-05-31 SC087263 ns5:PlantMachinery 2024-05-31 SC087263 ns5:LandBuildings 2024-06-01 2025-05-31 SC087263 ns5:LandBuildings 2025-05-31 SC087263 ns5:PlantMachinery 2025-05-31 SC087263 ns5:LandBuildings 2024-05-31 SC087263 ns5:PlantMachinery 2024-05-31 SC087263 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-05-31 SC087263 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 SC087263 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-05-31 SC087263 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-05-31 SC087263 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 SC087263 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31

REGISTERED NUMBER: SC087263 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Diack And Macaulay Limited |

| Diack And Macaulay Limited (Registered number: SC087263) |

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 |

| Diack And Macaulay Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | J M Diack

| S J Diack

| REGISTERED OFFICE: | 7 Gartferry Road

| Moodiesburn

| Chryston

| Glasgow

| G69 0LY

| REGISTERED NUMBER: | SC087263 (Scotland)

| ACCOUNTANTS: | MacMillan Craig

| Chartered Accountants

| 100 Brand Street

| Glasgow

| G51 1DG

| Diack And Macaulay Limited (Registered number: SC087263) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,997,910 |  | 1,493,374 |  |

CURRENT ASSETS

Stocks | 50,000 |  | 50,000 |  |

Debtors | 5 | 3,781,753 |  | 1,147,397 |  |

Cash at bank and in hand | 5,167,762 |  | 4,250,053 |  |

8,999,515 |  | 5,447,450 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,580,725 |  | 2,415,862 |  |

NET CURRENT ASSETS | 3,418,790 |  | 3,031,588 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,416,700 |  | 4,524,962 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (11,978 | ) |

PROVISIONS FOR LIABILITIES | (418,000 | ) | (325,000 | ) |

NET ASSETS | 4,998,700 |  | 4,187,984 |  |

CAPITAL AND RESERVES

Called up share capital | 40,486 |  | 40,486 |  |

Capital redemption reserve | 60,856 |  | 60,856 |  |

Retained earnings | 4,897,358 |  | 4,086,642 |  |

SHAREHOLDERS' FUNDS | 4,998,700 |  | 4,187,984 |  |

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.

| Diack And Macaulay Limited (Registered number: SC087263) |

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 26 February 2026 and were signed on its behalf by:

S J Diack - Director

J M Diack - Director

| Diack And Macaulay Limited (Registered number: SC087263) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Diack And Macaulay 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.

| Turnover

| Turnover represents the invoiced value of goods and services supplied, excluding value added tax, except in the case of long term contracts, where it represents the sales value of work done in the year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on cost, 25% on cost and 12.5% on cost

| Stock and work in progress

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

| Amounts recoverable on contracts, which consist of cost plus profit attributable to the stage of completion, less losses foreseen and progress payments receivable, are included in debtors.

| 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.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Diack And Macaulay Limited (Registered number: SC087263) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 75 (2024 - 37 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 160,471 |  | 2,273,746 |  | 2,434,217 |  |

| Additions | 134,285 |  | 724,304 |  | 858,589 |  |

| Disposals | - |  | (50,140 | ) | (50,140 | ) |

| At 31 May 2025 | 294,756 |  | 2,947,910 |  | 3,242,666 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 940,843 |  | 940,843 |  |

| Charge for year | - |  | 308,614 |  | 308,614 |  |

| Eliminated on disposal | - |  | (4,701 | ) | (4,701 | ) |

| At 31 May 2025 | - |  | 1,244,756 |  | 1,244,756 |  |

| NET BOOK VALUE

| At 31 May 2025 | 294,756 |  | 1,703,154 |  | 1,997,910 |  |

| At 31 May 2024 | 160,471 |  | 1,332,903 |  | 1,493,374 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 138,072 |  |

| DEPRECIATION

| At 1 June 2024 | 29,196 |  |

| Charge for year | 17,259 |  |

| At 31 May 2025 | 46,455 |  |

| NET BOOK VALUE

| At 31 May 2025 | 91,617 |  |

| At 31 May 2024 | 108,876 |  |

| Diack And Macaulay Limited (Registered number: SC087263) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 843,684 |  | 284,252 |  |

| Amounts owed by group undertakings | 10,000 |  | - |  |

| Amounts recoverable on contract | 2,371,123 |  | 718,669 |  |

| Other debtors | 46,804 |  | 52,568 |  |

| VAT | 503,402 |  | 89,780 |  |

| Prepayments | 6,740 |  | 2,128 |  |

3,781,753 |  | 1,147,397 |  |

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

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 11,978 |  | 28,223 |  |

| Trade creditors | 3,367,101 |  | 1,027,535 |  |

| Tax | 360,000 |  | 349,000 |  |

| Social security and other taxes | 168,471 |  | 40,344 |  |

| Other creditors | 2,881 |  | 9,045 |  |

| Directors' current accounts | - |  | 3,160 |  |

| Accruals and deferred income | 1,670,294 |  | 958,555 |  |

5,580,725 |  | 2,415,862 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | - |  | 11,978 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 11,978 |  | 40,201 |  |

| Bank overdrafts and loans are secured by a floating charge over all the assets of the company.

9. | RELATED PARTY DISCLOSURES

| The company is a subsidiary of Diack and Macaulay (Holdings) Limited, a company registered in Scotland.