The McKelvie Candle Company Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC437023

		31 December 2025		31 July 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	6,066		11,152
Cash at bank and in hand		-		112

		6,066		11,264
Creditors: Amounts Falling Due Within One Year	5	(2,582 )		(7,780 )

NET CURRENT ASSETS (LIABILITIES)			3,484		3,484

TOTAL ASSETS LESS CURRENT LIABILITIES			3,484		3,484

NET ASSETS			3,484		3,484

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			3,384		3,384

SHAREHOLDERS' FUNDS			3,484		3,484

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Brown

Director

13/04/2026

The notes on page 2 form part of these financial statements.

1. General Information

The McKelvie Candle Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC437023 . The registered office is The Bield, Charlottetown, Cupar, Fife, KY15 7UJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

4. Debtors

	31 December 2025	31 July 2024
	£	£
Due within one year
Trade debtors	-	10,515
Amounts owed by group undertakings	6,066	-
Other debtors	-	637

	6,066	11,152

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 July 2024
	£	£
Trade creditors	-	5,198
Other creditors	2,582	2,582

	2,582	7,780

6. Share Capital

	31 December 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	100	100