Company registration number:
SC580975
McLay Manufacturing Ltd
Unaudited filleted financial statements
30 November 2025
McLay Manufacturing Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
McLay Manufacturing Ltd
Directors and other information
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Directors |
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Mr Gary McLay |
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Company number |
SC580975 |
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Registered office |
12 Rosedale Neuk |
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Rosewell |
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Midlothian |
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EH24 9DH |
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Accountants |
Ian J Brown & Company |
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4 Lothian Street |
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Dalkeith |
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EH22 1DS |
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McLay Manufacturing Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of McLay Manufacturing Ltd
Year ended 30 November 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 McLay Manufacturing Ltd for the year ended 30 November 2025 which comprise the statement of financial position and 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 http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of McLay Manufacturing Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of McLay Manufacturing Ltd and state those matters that we have agreed to state to the board of directors of McLay Manufacturing Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than McLay Manufacturing Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that McLay Manufacturing Ltd 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 loss of McLay Manufacturing Ltd. You consider that McLay Manufacturing Ltd 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 McLay Manufacturing Ltd. 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.
Ian J Brown & Company
Chartered Accountants
4 Lothian Street
Dalkeith
EH22 1DS
15 June 2026
McLay Manufacturing Ltd
Statement of financial position
30 November 2025
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2025 |
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2024 |
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£ |
£ |
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£ |
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Current assets |
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20,430 |
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26,352 |
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Prepayments and accrued income |
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742 |
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655 |
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_______ |
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_______ |
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21,172 |
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27,007 |
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Net current assets |
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21,172 |
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27,007 |
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_______ |
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Total assets less current liabilities |
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21,172 |
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27,007 |
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_______ |
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Net assets |
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21,172 |
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27,007 |
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_______ |
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Capital and reserves |
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21,172 |
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27,007 |
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_______ |
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Notes to the financial statements
McLay Manufacturing Ltd
Year ended 30 November 2025
1.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
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.
Directors responsiblities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
15 June 2026
, and are signed on behalf of the board by:
Mr Gary McLay
Director
Company registration number:
SC580975
The company is a private company limited by shares, registered in Scotland.