MacIntosh Homes Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC168219

MacIntosh Homes Limited

Filleted Unaudited Financial Statements

31 July 2025

MacIntosh Homes Limited

Financial Statements

Year ended 31 July 2025

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

MacIntosh Homes Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of MacIntosh Homes Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MacIntosh Homes Limited for the year ended 31 July 2025, which comprise the statement of financial position 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 www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of MacIntosh Homes Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of MacIntosh Homes Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MacIntosh Homes Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that MacIntosh Homes Limited 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 MacIntosh Homes Limited. You consider that MacIntosh Homes Limited 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 MacIntosh Homes Limited. 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.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

2 June 2026

MacIntosh Homes Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		5,142	1,384

Current assets

Stocks		82,500	67,500
Debtors	6	183,341	–
Cash at bank and in hand		134,644	264,631
		---------	---------
		400,485	332,131

Creditors: amounts falling due within one year	7	274,596		202,034
		---------		---------
Net current assets			125,889	130,097
			---------	---------
Total assets less current liabilities			131,031	131,481

Creditors: amounts falling due after more than one year	8	29,736	36,920
		---------	---------
Net assets		101,295	94,561
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	101,195	94,461
	---------	--------
Shareholders funds	101,295	94,561
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MacIntosh Homes Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 2 June 2026 , and are signed on behalf of the board by:

Mr Colin McLachlan

Director

Company registration number: SC168219

MacIntosh Homes Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Provision is made for deferred taxation arising from timing differences other than those which are expected with reasonable probability to continue in the foreseeable future.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	25% reducing balance
Computer equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024	4,558	9,021	21,402	34,981
Additions	–	–	5,061	5,061
	-------	-------	--------	--------
At 31 July 2025	4,558	9,021	26,463	40,042
	-------	-------	--------	--------
Depreciation
At 1 August 2024	4,514	8,785	20,298	33,597
Charge for the year	11	59	1,233	1,303
	-------	-------	--------	--------
At 31 July 2025	4,525	8,844	21,531	34,900
	-------	-------	--------	--------
Carrying amount
At 31 July 2025	33	177	4,932	5,142
	-------	-------	--------	--------
At 31 July 2024	44	236	1,104	1,384
	-------	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	56,369	–
Other debtors	126,972	–
	---------	----
	183,341	–
	---------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	33,172	43,943
Corporation tax	9,299	10,947
Social security and other taxes	6,170	11,974
Other creditors	225,955	135,170
	---------	---------
	274,596	202,034
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	29,736	36,920
	--------	--------

9. Directors' advances, credits and guarantees

The company was under the control of Mr & Mrs McLachlan, Directors, throughout the current period. The balance owed to Mr & Mrs McLachlan as at 31st July 2025 amounted to £111,141 (2024: £82,171).

10. Related party transactions

As at the 31st July 2025, the company owed £113,014 (2024: £51,198) to Intelligent Building System Limited, a company which Mr & Mrs McLachlan have an interest. This loan is interest free and has no fixed date for repayment.

11. Controlling party

The company was under the control of the directors throughout the period.