During the period the director advanced funds of £25,000 to the company and withdrew £21,722.

At the period end the company owed the director £3,278 which is included in other creditors.

The director's loan account is repayable on demand with no interest charged.

The average number of persons, including directors, employed by the company during the period was as follows:

North Celtic Construction Limited is a private company limited by shares incorporated in Scotland. The registered office is 9 Broadstone Park, Inverness, Highlands, United Kingdom, IV2 3JZ.

For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been 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