MIDLOTHIAN AND EAST LOTHIAN CHAMBER OF COMMERCE

Company Information
for the year from 1 April 2025 to 31 March 2026


Directors	ARCHIBALD, George
	BARBOUR, Keith Mcdonald, Mr.
	BARCLAY, Patricia Barbara Ann
	MCMILLAN, John Fleming Allan, Provost
	MIDDLETON, Grant Keith, Mr.
	VON EUW, Michael Anthony Sebastian, Mr.


Company Secretary	MOUAWAD, Raghid, Mr.


Registered Address	The Fisherrow Centre ,
	South Street
	Musselburgh
	EH21 6AT


Registered Number	SC174638 (Scotland)

MIDLOTHIAN AND EAST LOTHIAN CHAMBER OF COMMERCE

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	5,026		6,285
Cash at bank and on hand		13,079		37,456
		18,105		43,741
Creditors amounts falling due within one year	4	(29,472)		(38,374)
Net current assets (liabilities)			(11,367)		5,367
Total assets less current liabilities			(11,367)		5,367
Net assets			(11,367)		5,367
Capital and reserves
Profit and loss account			(11,367)		5,367
Reserves			(11,367)		5,367

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2026, and are signed on its behalf by:

BARBOUR, Keith Mcdonald, Mr.
Director
Registered Company No. SC174638

MIDLOTHIAN AND EAST LOTHIAN CHAMBER OF COMMERCE

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	4,193	5,422
Prepayments and accrued income	833	863
Total	5,026	6,285

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	5,768	23,053
Taxation and social security	111	115
Accrued liabilities and deferred income	23,593	15,206
Total	29,472	38,374