REGISTERED NUMBER: SC247855 (Scotland)

Financial Statements

for the Year Ended 31 August 2025

for

Millar & Company Law Accountants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Millar

REGISTERED OFFICE:

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

REGISTERED NUMBER:

SC247855 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Intangible assets

4

150,000

150,000

Tangible assets

5

5,437

4,980

155,437

154,980

CURRENT ASSETS

Debtors

6

19,438

26,349

Cash at bank and in hand

144,133

175,883

163,571

202,232

CREDITORS

Amounts falling due within one year

7

27,551

37,566

NET CURRENT ASSETS

136,020

164,666

TOTAL ASSETS LESS CURRENT LIABILITIES

291,457

319,646

CREDITORS

Amounts falling due after more than one year

8

7,500

17,500

NET ASSETS

283,957

302,146

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

283,857

302,046

SHAREHOLDERS' FUNDS

283,957

302,146

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

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

The director acknowledges his 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 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.

The financial statements were approved by the director and authorised for issue on 9 February 2026 and were signed by:

D Millar - Director

1.	STATUTORY INFORMATION

Millar & Company Law Accountants Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

150,000

NET BOOK VALUE

At 31 August 2025

150,000

At 31 August 2024

150,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

5,785

25,360

31,145

Additions

-

1,416

1,416

At 31 August 2025

5,785

26,776

32,561

DEPRECIATION

At 1 September 2024

5,185

20,980

26,165

Charge for year

90

869

959

At 31 August 2025

5,275

21,849

27,124

NET BOOK VALUE

At 31 August 2025

510

4,927

5,437

At 31 August 2024

600

4,380

4,980

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

19,438

26,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Tax

8,881

20,565

Social security and other taxes

2,157

-

VAT

13,447

13,811

Accrued expenses

3,066

3,190

27,551

37,566

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 9)

7,500

17,500

9.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

7,500

17,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100