McGregor Whillans Limited

McGregor Whillans Limited
Contents Page
For the year ended 31 December 2025

Company Information	1
Accountants' Report	2
Income Statement	3
Statement of Financial Position	4

McGregor Whillans Limited
Company Information
For the year ended 31 December 2025

Director	Trevor Howard JACKSON
Registered Number	SC226826
Registered Office	Charlesfield Farm St Boswells Melrose TD6 0HH
Accountants	NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ

1

McGregor Whillans Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 December 2025 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 04 June 2026 2

McGregor Whillans Limited
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NS24 Ltd
31 December 2025

NS24 Ltd
8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
04 June 2026

2

McGregor Whillans Limited
Income Statement
For the year ended 31 December 2025

	2025 £	2024 £
Other charges	(322)	(240)
Profit/(Loss) for the financial year	(322)	(240)

3

McGregor Whillans Limited
Statement of Financial Position
As at 31 December 2025

	2025		2024
	£	£	£	£
Current assets	150		150
Creditors: amount falling due within one year	(8,063)		(7,741)
Net current assets		(7,913)		(7,591)
Total assets less current liabilities		(7,913)		(7,591)
Net assets		(7,913)		(7,591)


Capital and reserves		(7,913)		(7,591)

NOTES TO THE ACCOUNTS

General Information

McGregor Whillans Limited is a private company, limited by shares, registered in Scotland, registration number SC226826, registration address Charlesfield Farm, St Boswells, Melrose, TD6 0HH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

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

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

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

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 04 June 2026 and were signed by:

--------------------------------
Trevor Howard JACKSON
Director

4

Registered Number: SC226826
Scotland
MCGREGOR WHILLANS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025