MC (SCOTLAND) ENTERPRISE LIMITED

MC (SCOTLAND) ENTERPRISE LIMITED
Contents Page
For the year ended 30 November 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

MC (SCOTLAND) ENTERPRISE LIMITED Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Scottish Tax Bureau 30 November 2025 .................................................... Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH 24 April 2026 1

MC (SCOTLAND) ENTERPRISE LIMITED
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Scottish Tax Bureau
30 November 2025

....................................................

Scottish Tax Bureau
94 Hope Street

Glasgow
G2 6PH
24 April 2026

1

MC (SCOTLAND) ENTERPRISE LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	5,416	7,221
Investments	4	58,000	58,000
		63,416	65,221
Current assets
Stocks		244,601	225,590
Debtors		180,939	210,512
Cash at bank and in hand		137,169	158,136
		562,709	594,238
Creditors: amount falling due within one year		(189,753)	(247,829)
Net current assets		372,956	346,409

Total assets less current liabilities		436,372	411,630
Creditors: amount falling due after more than one year		(60,000)	(37,000)
Net assets		376,372	374,630

Capital and reserves
Called up share capital		103	102
Profit and loss account		376,269	374,528
Shareholders' funds		376,372	374,630

For the year ended 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 24 April 2026 and were signed on its behalf by:

-------------------------------
Charles William Caldwell
Director

2

MC (SCOTLAND) ENTERPRISE LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

MC (SCOTLAND) ENTERPRISE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC567591, registration address 48 GARTMORE ROAD, PAISLEY SCOTLAND, PA1 3NQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 63 (2024 : 66).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 December 2024	24,231	24,231
Additions	-	-
Disposals	-	-
At 30 November 2025	24,231	24,231
Depreciation
At 01 December 2024	17,010	17,010
Charge for year	1,805	1,805
On disposals	-	-
At 30 November 2025	18,815	18,815
Net book values
Closing balance as at 30 November 2025	5,416	5,416
Opening balance as at 01 December 2024	7,221	7,221

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 December 2024	58,000	58,000
Additions	-	-
Disposals	-	-
At 30 November 2025	58,000	58,000

3

Reports Dated : 28/04/2026	Registered Number: SC567591
Scotland
MC (SCOTLAND) ENTERPRISE LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025