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Company registration number: SC188557
Willie McEwan & Sons Limited
Unaudited filleted financial statements
30 November 2025
Willie McEwan & Sons Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Willie McEwan & Sons Limited
Directors and other information

| Directors | Mr William McEwan
|  | Mrs Roberta McEwan
| Secretary | Mrs Roberta McEwan
| Company number | SC188557
| Registered office | King O'Muirs Road
|  | Tullibody
|  | Alloa
|  | Clackmannanshire
|  | FK10 3AE
| Accountant | Arm in Arm Accounting Limited
|  | Herkimer House
|  | Mill Road Industrial Estate
|  | Linlithgow
|  | Scotland
|  | EH49 7SF

Willie McEwan & Sons Limited
Statement of financial position
30 November 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 84,767 |  |  |  | 96,295 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 84,767 |  |  |  | 96,295
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 8,000 |  |  |  | 15,000 |  |
Debtors |  | 6 | 11,813 |  |  |  | 4,923 |  |
Cash at bank and in hand |  |  | 704 |  |  |  | 38,848 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 20,517 |  |  |  | 58,771 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 178,677) |  |  |  | ( 214,321) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 158,160) |  |  |  | ( 155,550)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 73,393) |  |  |  | ( 59,255)
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  |  |  |  | - |  |  |  | ( 7,251)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 73,393) |  |  |  | ( 66,506)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1,003 |  |  |  | 1,003
Profit and loss account |  |  |  |  | ( 74,396) |  |  |  | ( 67,509)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 73,393) |  |  |  | ( 66,506)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:
Mr William McEwan
Director
Company registration number: SC188557
Willie McEwan & Sons Limited
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is King O'Muirs Road, Tullibody, Alloa, Clackmannanshire, FK10 3AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2% on cost |
| Plant and machinery | - | at varying rates on cost |
| Fittings fixtures and equipment | - | at varying rates on cost |
| Motor vehicles | - | 25% on reducing balance |

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks and work in progress are measured at the lower of cost and net realisable value, after making due allowances for obsolete or slow moving items.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 12 (2024: 15 ).
5. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Motor vehicles | Total |  |
|  | £ | £ | £ | £ | £ |  |
| Cost |  |  |  |  |  |  |
| At 1 December 2024 | 91,210 | 41,497 | 11,215 | 133,052 | 276,974 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Depreciation |  |  |  |  |  |  |
| At 1 December 2024 | 36,944 | 39,214 | 9,171 | 95,350 | 180,679 |  |
| Charge for the year | 1,824 | 342 | 306 | 9,056 | 11,528 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 November 2025 | 38,768 | 39,556 | 9,477 | 104,406 | 192,207 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 52,442 | 1,941 | 1,738 | 28,646 | 84,767 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |
| At 30 November 2024 | 54,266 | 2,283 | 2,044 | 37,702 | 96,295 |  |
|  | _______ | _______ | _______ | _______ | _______ |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 7,485 | 4,402
| Other debtors |  | 4,328 | 521
|  |  | _______ | _______
|  |  | 11,813 | 4,923
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 6,998 | 10,040
| Trade creditors |  | 14,107 | 31,400
| Social security and other taxes |  | 24,644 | 24,195
| Other creditors |  | 132,928 | 148,686
|  |  | _______ | _______
|  |  | 178,677 | 214,321
|  |  | _______ | _______

8. Related party transactions
During the year the directors provided a loan to the company. At the balance sheet date, the company owed the directors £130,015 (2024: £145,315). The loan is unsecured, interest free and is repayable on demand.
9. Going Concern
The business closed the year with negative assets of £73,393. The Directors have reviewed the trading results post year end and the current financial projections for the business and confirm the going concern assumption is appropriate.