IRIS Accounts Production v26.1.10.60 SC734865 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC734865 2024-06-30 SC734865 2025-06-30 SC734865 2024-07-01 2025-06-30 SC734865 2023-06-30 SC734865 2023-07-01 2024-06-30 SC734865 2024-06-30 SC734865 ns15:Scotland 2024-07-01 2025-06-30 SC734865 ns14:PoundSterling 2024-07-01 2025-06-30 SC734865 ns10:Director1 2024-07-01 2025-06-30 SC734865 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC734865 ns10:SmallEntities 2024-07-01 2025-06-30 SC734865 ns10:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC734865 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC734865 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC734865 ns10:AbridgedAccounts 2024-07-01 2025-06-30 SC734865 ns5:CurrentFinancialInstruments 2025-06-30 SC734865 ns5:CurrentFinancialInstruments 2024-06-30 SC734865 ns5:Non-currentFinancialInstruments 2025-06-30 SC734865 ns5:Non-currentFinancialInstruments 2024-06-30 SC734865 ns5:ShareCapital 2025-06-30 SC734865 ns5:ShareCapital 2024-06-30 SC734865 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC734865 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC734865 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC734865 ns5:MotorVehicles 2024-07-01 2025-06-30 SC734865 ns5:ComputerEquipment 2024-07-01 2025-06-30

REGISTERED NUMBER: SC734865 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| MILLAR CONTRACTS LTD |

| MILLAR CONTRACTS LTD (REGISTERED NUMBER: SC734865) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

Page |

| Abridged Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| MILLAR CONTRACTS LTD (REGISTERED NUMBER: SC734865) |

ABRIDGED BALANCE SHEET

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 46,564 |  | 7,700 |  |

CURRENT ASSETS

Stocks | 22,310 |  | 12,238 |  |

Debtors | 11,324 |  | 2,016 |  |

Cash at bank | 13,831 |  | 7,891 |  |

47,465 |  | 22,145 |  |

CREDITORS

Amounts falling due within one year | 61,324 |  | 24,591 |  |

NET CURRENT LIABILITIES | (13,859 | ) | (2,446 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 32,705 |  | 5,254 |  |

CREDITORS

Amounts falling due after more than one year | (30,573 | ) | - |  |

PROVISIONS FOR LIABILITIES | (13,691 | ) | (1,976 | ) |

NET (LIABILITIES)/ASSETS | (11,559 | ) | 3,278 |  |

CAPITAL AND RESERVES

Called up share capital | 6 |  | 6 |  |

Retained earnings | (11,565 | ) | 3,272 |  |

(11,559 | ) | 3,278 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

| MILLAR CONTRACTS LTD (REGISTERED NUMBER: SC734865) |

ABRIDGED BALANCE SHEET - continued

30 June 2025

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

G Finlayson - Director

| MILLAR CONTRACTS LTD (REGISTERED NUMBER: SC734865) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Millar Contracts 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: | SC734865

| Registered office: | 22 Backbrae Street Kilsyth

| Glasgow

| United Kingdom

| Lanarkshire

| G65 0NH

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover and revenue recognition

| Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

| Basic financial instruments are initially recognised at transaction value and subsequently measured at their

| settlement value.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| MILLAR CONTRACTS LTD (REGISTERED NUMBER: SC734865) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 13,100 |  |

| Additions | 51,370 |  |

| Disposals | (5,500 | ) |

| At 30 June 2025 | 58,970 |  |

| DEPRECIATION

| At 1 July 2024 | 5,400 |  |

| Charge for year | 9,306 |  |

| Eliminated on disposal | (2,300 | ) |

| At 30 June 2025 | 12,406 |  |

| NET BOOK VALUE

| At 30 June 2025 | 46,564 |  |

| At 30 June 2024 | 7,700 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

MILLAR CONTRACTS LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Millar Contracts Ltd for the year ended 30 June 2025 which comprise the Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Millar Contracts Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Millar Contracts Ltd and state those matters that we have agreed to state to the Board of Directors of Millar Contracts Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Millar Contracts Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Millar Contracts Ltd. You consider that Millar Contracts Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Millar Contracts Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Curle & Co

Chartered Accountants

22 Backbrae Street

Kilsyth

G65 0NH

15 May 2026