Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 31 October 2023 false 1 November 2024 31 October 2025 31 October 2025 SC787648 Mrs Danielle McLean Mr Gary McLean true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC787648 2024-10-31 SC787648 2025-10-31 SC787648 2024-11-01 2025-10-31 SC787648 frs-core:CurrentFinancialInstruments 2025-10-31 SC787648 frs-core:MotorVehicles 2025-10-31 SC787648 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC787648 frs-core:MotorVehicles 2024-10-31 SC787648 frs-core:PlantMachinery 2025-10-31 SC787648 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC787648 frs-core:PlantMachinery 2024-10-31 SC787648 frs-core:ShareCapital 2025-10-31 SC787648 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC787648 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC787648 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC787648 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC787648 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC787648 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC787648 1 2024-11-01 2025-10-31 SC787648 frs-bus:Director1 2024-11-01 2025-10-31 SC787648 frs-bus:Director1 2024-10-31 SC787648 frs-bus:Director1 2025-10-31 SC787648 frs-bus:Director2 2024-11-01 2025-10-31 SC787648 frs-countries:Scotland 2024-11-01 2025-10-31 SC787648 2023-10-30 SC787648 2024-10-31 SC787648 2023-10-31 2024-10-31 SC787648 frs-core:CurrentFinancialInstruments 2024-10-31 SC787648 frs-core:ShareCapital 2024-10-31 SC787648 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC787648
McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Financial Statements
For The Year Ended 31 October 2025
Gillespie's Fife
McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd for the year ended 31 October 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
This report is made solely to the directors of McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd , as a body, in accordance with the terms of our engagement letter dated 31 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd and state those matters that we have agreed to state to the directors of McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd . You consider that McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of McLean & Son Registered Plumbing, Heating & Renewable Engineers 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 financial statements.

9th June 2026

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC787648

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,777 |  | -
|  |  | 8,777 |  | -
CURRENT ASSETS
Debtors | 5 | 5,762 |  | 6,974 |
|  | 5,762 |  | 6,974 |
Creditors: Amounts Falling Due Within One Year | 6 | (8,342 ) |  | (1,919 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,580 ) |  | 5,055
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,197 |  | 5,055
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,668 ) |  | -
NET ASSETS |  |  | 4,529 |  | 5,055
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 4,329 |  | 4,855
SHAREHOLDERS' FUNDS |  |  | 4,529 |  | 5,055

Page 2
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McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board

Mr Gary McLean Director
9th June 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC787648 . The registered office is C/O Gillespie's Fric, Ajax Way, Methil Docks Business Park, Methil, Fife, KY8 3RS.
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. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 | 15% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax is recognised in profit or loss for the year, except when it relatse to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | - | - | -
Additions | 803 | 10,794 | 11,597
As at 31 October 2025 | 803 | 10,794 | 11,597
Depreciation
As at 1 November 2024 | - | - | -
Provided during the period | 121 | 2,699 | 2,820
As at 31 October 2025 | 121 | 2,699 | 2,820
Net Book Value
As at 31 October 2025 | 682 | 8,095 | 8,777
As at 1 November 2024 | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Directors' loan accounts | 5,762 |  | 6,974

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | -
Corporation tax | - |  | 1,139
Other creditors | 7,500 |  | -
Accruals and deferred income | 840 |  | 780
| 8,342 |  | 1,919

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gary McLean | 6,974 | 5,788 | (7,000 ) | - | 5,762

The above loan is unsecured, interest free and repayable on demand.
Page 5
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McLean & Son Registered Plumbing, Heating & Renewable Engineers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 7,000 |  | -

Dividends of £1,000 were declared on 5 April 2026.
Dividends of £5,000 were declared on 27 May 2026.
10. Ultimate Controlling Party
The company's ultimate controlling party is Gary McLean by virtue of his ownership of 100% of the issued A share capital in the company.
Page 6