Company registration number SC539836 (Scotland)
MEWPS SCOTLAND LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
MEWPS SCOTLAND LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
MEWPS SCOTLAND LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
166,379
150,064
Current assets
Stocks
30,000
-
Debtors
4
97,191
97,712
Cash at bank and in hand
17,709
7,022
144,900
104,734
Creditors: amounts falling due within one year
5
(212,190)
(179,021)
Net current liabilities
(67,290)
(74,287)
Total assets less current liabilities
99,089
75,777
Creditors: amounts falling due after more than one year
6
(123,168)
(106,050)
Net liabilities
(24,079)
(30,273)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(24,179)
(30,373)
Total equity
(24,079)
(30,273)
MEWPS SCOTLAND LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 April 2026
Mrs S Craig
Director
Company registration number SC539836 (Scotland)
MEWPS SCOTLAND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

MEWPS Scotland Ltd is a private company limited by shares incorporated in Scotland. The registered office is 10 Woodilee Industrial Estate, Kirkintilloch, Glasgow, G66 3UU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% straight line.
Plant and equipment
25% reducing balance.
Fixtures and fittings
25% reducing balance.
Motor vehicles
25% reducing balance.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

MEWPS SCOTLAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
10
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
1,420
150,545
688
149,537
302,190
Additions
-
0
-
0
-
0
78,504
78,504
Disposals
-
0
-
0
-
0
(21,510)
(21,510)
At 31 July 2025
1,420
150,545
688
206,531
359,184
Depreciation and impairment
At 1 August 2024
1,037
79,248
620
71,221
152,126
Depreciation charged in the year
38
17,824
17
37,504
55,383
Eliminated in respect of disposals
-
0
-
0
-
0
(14,704)
(14,704)
At 31 July 2025
1,075
97,072
637
94,021
192,805
Carrying amount
At 31 July 2025
345
53,473
51
112,510
166,379
At 31 July 2024
383
71,297
68
78,316
150,064
MEWPS SCOTLAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
97,191
97,712
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
88,633
-
0
Trade creditors
19,733
108,810
Taxation and social security
37,095
18,504
Other creditors
66,729
51,707
212,190
179,021
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
123,168
106,050
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