1 July 2024 false No description of principal activity Taxfiler 2024.6 SC772169 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC772169 2024-06-30 SC772169 2024-07-01 2025-06-30 SC772169 business:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC772169 business:FilletedAccounts 2024-07-01 2025-06-30 SC772169 2025-06-30 SC772169 business:Director1 2024-07-01 2025-06-30 SC772169 business:RegisteredOffice 2024-07-01 2025-06-30 SC772169 2024-06-30 SC772169 core:WithinOneYear 2025-06-30 SC772169 core:WithinOneYear 2024-06-30 SC772169 core:AfterOneYear 2025-06-30 SC772169 core:AfterOneYear 2024-06-30 SC772169 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 SC772169 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 SC772169 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 SC772169 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 SC772169 core:PreviouslyStatedAmount 2025-06-30 SC772169 core:PreviouslyStatedAmount 2024-06-30 SC772169 business:SmallEntities 2024-07-01 2025-06-30 SC772169 countries:Scotland 2024-07-01 2025-06-30 SC772169 core:PlantMachinery 2024-07-01 2025-06-30 SC772169 core:ComputerEquipment 2024-07-01 2025-06-30 SC772169 core:PlantMachinery 2024-06-30 SC772169 core:ComputerEquipment 2024-06-30 SC772169 core:PlantMachinery 2025-06-30 SC772169 core:ComputerEquipment 2025-06-30 SC772169 2023-06-09 2024-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC772169 (Scotland)
B McBlain Fencing Ltd Unaudited accounts for the year ended 30 June 2025
B McBlain Fencing Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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B McBlain Fencing Ltd Company Information for the year ended 30 June 2025
Director
Ben McBlain
Company Number
SC772169 (Scotland)
Registered Office
5 WHITEFAULDS QUADRANT MAYBOLE AYRSHIRE KA19 8AU SCOTLAND
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B McBlain Fencing Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
13,877
3,940
Current assets
Cash at bank and in hand
10,692
10,546
Creditors: amounts falling due within one year
5
(5,211)
(4,633)
Net current assets
5,481
5,913
Total assets less current liabilities
19,358
9,853
Creditors: amounts falling due after more than one year
6
(7,583)
(699)
Net assets
11,775
9,154
Capital and reserves
Called up share capital
1
1
Profit and loss account
11,774
9,153
Shareholders' funds
11,775
9,154
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2026 and were signed on its behalf by
Ben McBlain Director Company Registration No. SC772169
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B McBlain Fencing Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
B McBlain Fencing Ltd is a private company, limited by shares, registered in Scotland, registration number SC772169. The registered office is 5 WHITEFAULDS QUADRANT, MAYBOLE, AYRSHIRE, KA19 8AU, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% SL
Computer equipment
25% SL
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
4,000
1,253
5,253
Additions
15,000
-
15,000
At 30 June 2025
19,000
1,253
20,253
Depreciation
At 1 July 2024
1,000
313
1,313
Charge for the year
4,750
313
5,063
At 30 June 2025
5,750
626
6,376
Net book value
At 30 June 2025
13,250
627
13,877
At 30 June 2024
3,000
940
3,940
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B McBlain Fencing Ltd Notes to the Accounts for the year ended 30 June 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
3,617
-
Trade creditors
210
302
Taxes and social security
1,338
3,714
Other creditors
46
-
Loans from directors
-
617
5,211
4,633
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
7,583
-
Taxes and social security
-
699
7,583
699
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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