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Company Registration No. SC573515 (Scotland)
CALLUM MCKAY SLATERS LIMITED Unaudited accounts for the year ended 31 August 2025
CALLUM MCKAY SLATERS LIMITED Unaudited accounts Contents
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CALLUM MCKAY SLATERS LIMITED Company Information for the year ended 31 August 2025
Director
JANICE JOANNA MCKAY
Company Number
SC573515 (Scotland)
Registered Office
2 VICTORIA PLACE RUTHERGLEN GLASGOW GLASGOW SOUTH LANARKSHIRE G73 2JP UNITED KINGDOM
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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CALLUM MCKAY SLATERS LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,100 
2,628 
Current assets
Inventories
13,000 
- 
Debtors
20,000 
- 
Cash at bank and in hand
30,731 
50,700 
63,731 
50,700 
Creditors: amounts falling due within one year
(25,942)
(14,313)
Net current assets
37,789 
36,387 
Net assets
39,889 
39,015 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
39,789 
38,915 
Shareholders' funds
39,889 
39,015 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 March 2026 and were signed on its behalf by
JANICE JOANNA MCKAY Director Company Registration No. SC573515
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CALLUM MCKAY SLATERS LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CALLUM MCKAY SLATERS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC573515. The registered office is 2 VICTORIA PLACE RUTHERGLEN, GLASGOW, GLASGOW, SOUTH LANARKSHIRE, G73 2JP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance.
Fixtures & fittings
15% reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
10,000 
2,011 
12,011 
At 31 August 2025
10,000 
2,011 
12,011 
Depreciation
At 1 September 2024
8,665 
718 
9,383 
Charge for the year
334 
194 
528 
At 31 August 2025
8,999 
912 
9,911 
Net book value
At 31 August 2025
1,001 
1,099 
2,100 
At 31 August 2024
1,335 
1,293 
2,628 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
20,000 
- 
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CALLUM MCKAY SLATERS LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
6,244 
11,001 
Loans from directors
892 
1,803 
Accruals
5,806 
1,509 
Deferred income
13,000 
- 
25,942 
14,313 
7
Transactions with related parties
During the year , dividends of £5,000 were paid to the director.
8
Controlling party
The controlling party is Callum McKay.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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