MacWind Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC344550

MacWind Limited

Filleted Unaudited Financial Statements

31 December 2025

MacWind Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	722	1,437
Investments	5	6	6
		----	-------
		728	1,443

Current assets

Debtors	6	278,199	558,191
Cash at bank and in hand		48,742	88,414
		---------	---------
		326,941	646,605

Creditors: amounts falling due within one year	7	60,230	311,453
		---------	---------
Net current assets		266,711	335,152
		---------	---------
Total assets less current liabilities		267,439	336,595
		---------	---------
Net assets		267,439	336,595
		---------	---------

Capital and reserves

Called up share capital	4,000	4,000
Profit and loss account	263,439	332,595
	---------	---------
Shareholders funds	267,439	336,595
	---------	---------

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 income and retained earnings has not been delivered.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- 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 ;

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

MacWind Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr D Cameron
Director

Company registration number: SC344550

MacWind Limited

Notes to the Financial Statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Westertown, Rothienorman, Inverurie, AB51 8US.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and 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:

	Office equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Basic financial instruments are initially recognised at the transaction price. The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

4. Tangible assets

	Equipment
	£
Cost
At 1 January 2025 and 31 December 2025	6,276
	-------
Depreciation
At 1 January 2025	4,839
Charge for the period	715
	-------
At 31 December 2025	5,554
	-------
Carrying amount
At 31 December 2025	722
	-------
At 31 December 2024	1,437
	-------

5. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	6
	----
Impairment
At 1 January 2025 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	6
	----
At 31 December 2024	6
	----

6. Debtors

	2025	2024
	£	£
Trade debtors	18,000	–
Amounts owed by group undertakings	171,928	472,202
Other debtors	88,271	85,989
	---------	---------
	278,199	558,191
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	143,999
Amounts owed to group undertakings	–	58,680
Accruals and deferred income	1,400	1,000
Corporation tax	58,830	75,174
Director loan accounts	–	32,600
	--------	---------
	60,230	311,453
	--------	---------