McGiv-Comms Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC614026

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		600		750

			600		750
CURRENT ASSETS
Cash at bank and in hand		212		753

		212		753
Creditors: Amounts Falling Due Within One Year	5	(14,682 )		(13,007 )

NET CURRENT ASSETS (LIABILITIES)			(14,470 )		(12,254 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,870 )		(11,504 )

Creditors: Amounts Falling Due After More Than One Year	6		-		(1,833 )

NET LIABILITIES			(13,870 )		(13,337 )

CAPITAL AND RESERVES
Called up share capital	7		10		10
Income Statement			(13,880 )		(13,347 )

SHAREHOLDERS' FUNDS			(13,870)		(13,337)

Page 1

Page 2

McGiv-Comms Ltd

Statement of Financial Position (continued)

As At 30 November 2025

For the year ending 30 November 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Enda McGivney

Director

27th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

McGiv-Comms Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC614026 . The registered office is 11c Gatehead Road, Crosshouse, Kilmarnock, KA2 0HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20%

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 December 2024	2,864

As at 30 November 2025	2,864

Depreciation
As at 1 December 2024	2,114
Provided during the period	150

As at 30 November 2025	2,264

Net Book Value
As at 30 November 2025	600

As at 1 December 2024	750

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	1
Bank loans and overdrafts	1,833	2,000
Other creditors	12,744	10,902
Taxation and social security	104	104

	14,682	13,007

6. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	1,833

Page 3

Page 4

McGiv-Comms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10