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Registered number: SC509929 MCCALL ENERGY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
MCCALL ENERGY LIMITED COMPANY INFORMATION
DIRECTORS | I H L McCall
| A L McCall
| A R L McCall
REGISTERED NUMBER | SC509929
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
MCCALL ENERGY LIMITED REGISTERED NUMBER: SC509929 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investments | 4 |  | 505 |  | 505
|  |  | 505 |  | 505
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 300,000 |  | 346,074 |
Cash at bank and in hand |  | 190,616 |  | 102,249 |
|  | 490,616 |  | 448,323 |
Creditors: amounts falling due within one year | 6 | (303,302) |  | (303,509) |
NET CURRENT ASSETS |  |  | 187,314 |  | 144,814
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 187,819 |  | 145,319
NET ASSETS |  |  | 187,819 |  | 145,319
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 187,719 |  | 145,219
|  |  | 187,819 |  | 145,319
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MCCALL ENERGY LIMITED REGISTERED NUMBER: SC509929 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 May 2026.
A L McCall
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
MCCALL ENERGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
McCall Energy Limited is a private Company, limited by shares, incorporated in Scotland with the registration number SC509929. The registered office being situated at Westby, 64 West High Street, Forfar, DD8 1BJ. The main place of operation is Henderston Farm, Newtyle, Perthshire, PH2 8UT. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.3 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.4 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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MCCALL ENERGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST OR VALUATION |
| At 1 September 2024 | 505
| At 31 August 2025 | 505
| NET BOOK VALUE |
| At 31 August 2025 | 505
| At 31 August 2024 | 505
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 30,771
| Other debtors | 300,000 | 315,303
|  | 300,000 | 346,074
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 296,000 | 296,000
| Other creditors | 5,922 | 6,219
| Accruals and deferred income | 1,380 | 1,290
|  | 303,302 | 303,509
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MCCALL ENERGY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 55 (2024 - 55) Ordinary A shares of £1.00 each | 55 | 55
|  | 20 (2024 - 20) Ordinary B shares of £1.00 each | 20 | 20
|  | 20 (2024 - 20) Ordinary C shares of £1.00 each | 20 | 20
|  | 5 (2024 - 5) Ordinary D shares of £1.00 each | 5 | 5
|  |  | 100 | 100
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