IRIS Accounts Production v25.4.12.37 SC683164 director 1.1.25 31.12.25 31.12.25 false true false false false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC683164 2024-12-31 SC683164 2025-12-31 SC683164 2025-01-01 2025-12-31 SC683164 2023-12-31 SC683164 2024-01-01 2024-12-31 SC683164 2024-12-31 SC683164 ns15:Scotland 2025-01-01 2025-12-31 SC683164 ns14:PoundSterling 2025-01-01 2025-12-31 SC683164 ns10:Director1 2025-01-01 2025-12-31 SC683164 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC683164 ns10:Micro-entities 2025-01-01 2025-12-31 SC683164 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC683164 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC683164 ns10:FullAccounts 2025-01-01 2025-12-31 SC683164 1 2025-01-01 2025-12-31 SC683164 ns5:CurrentFinancialInstruments 2025-12-31 SC683164 ns5:CurrentFinancialInstruments 2024-12-31 SC683164 ns10:RegisteredOffice 2025-01-01 2025-12-31

REGISTERED NUMBER: SC683164 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

McGowan Marketing (Scotland) Ltd

McGowan Marketing (Scotland) Ltd (Registered number: SC683164)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

McGowan Marketing (Scotland) Ltd (Registered number: SC683164)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

£ | £ | £ | £ |

FIXED ASSETS | 94,443 |  | 98,451 |  |

CURRENT ASSETS | 76,880 |  | 40,030 |  |

CREDITORS

Amounts falling due within one year | (93,295 | ) | (85,627 | ) |

NET CURRENT LIABILITIES | (16,415 | ) | (45,597 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 78,028 |  | 52,854 |  |

ACCRUALS AND DEFERRED INCOME | (1,489 | ) | (2,490 | ) |

NET ASSETS | 76,539 |  | 50,364 |  |

CAPITAL AND RESERVES | 76,539 |  | 50,364 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| McGowan Marketing (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC683164

| Registered office: | 5-7 Bank Street

| Galashiels

| Borders

| TD1 1EN

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | SECURED DEBTS

| On 4 May 2022, the company granted a standard security in favour of The Royal Bank of Scotland plc over premises at 5 - 7 Bank Street, Galashiels. The charge was satisfied on 8 December 2025.

3. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was 3 (2024 - 3 ) .

McGowan Marketing (Scotland) Ltd (Registered number: SC683164)

Balance Sheet - continued

31 December 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 18 March 2026 and were signed by:

Mrs E McGowan - Director