REGISTERED NUMBER: SC637709 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

SMC (Scotland) Ltd

Page

Balance Sheet

1

FIXED ASSETS

25,140

35,426

CURRENT ASSETS

130,011

111,113

CREDITORS

Amounts falling due within one year

(127,581

)

(91,494

)

NET CURRENT ASSETS

2,430

19,619

TOTAL ASSETS LESS CURRENT LIABILITIES

27,570

55,045

CREDITORS

Amounts falling due after more than one year

(25,730

)

(38,411

)

NET ASSETS

1,840

16,634

CAPITAL AND RESERVES

1,840

16,634

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

SMC (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC637709

Registered office:

55 Primpton Avenue

Dalrymple

Ayr

KA6 6EL

The presentation currency of the financial statements is the Pound Sterling (£).

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 7 (2024 - 9 ) .

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Scott McMillan

Balance outstanding at start of year

-

-

Amounts advanced

26,156

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,156

-

The loan to the director is interest free and repayable on demand. The loan has been repaid within 9 months.

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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Scott McMillan - Director