Company No: SC822435 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.09.2025
		£
Current assets
Debtors	3	100
		100
Net current assets		100
Total assets less current liabilities		100
Net assets		100
Capital and reserves
Called-up share capital	4	100
Total shareholders' funds		100

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Mcintosh Squared Ltd (registered number: SC822435) were approved and authorised for issue by the Board of Directors on 13 July 2026. They were signed on its behalf by:

Andrew Mcintosh Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Mcintosh Squared Ltd (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the company's registered office is 5 Pinecrest Circle, Bieldside, Aberdeen, AB15 9FN, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for at least twelve months from the date of signing the financial statements. Thus the directors have continued to adopt the going concern basis of accounting in preparing the financial statements.

Profit and loss account

The company has not traded during this financial period. During this time the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. Employees

	Period from 11.09.2024 to 30.09.2025
	Number
Monthly average number of persons employed by the company during the period, including directors	2

3. Debtors

	30.09.2025
	£
Other debtors	100

4. Called-up share capital

	30.09.2025
	£
Allotted, called-up and fully-paid
35 A Ordinary shares of £ 1.00 each	35
35 B Ordinary shares of £ 1.00 each	35
10 C Ordinary shares of £ 1.00 each	10
10 D Ordinary shares of £ 1.00 each	10
10 E Ordinary shares of £ 1.00 each	10
	100

On 11 September 2024 the company issued 35 A Ordinary shares, 35 B Ordinary shares, 10 C Ordinary shares, 10 D Ordinary shares and 10 E Ordinary shares of £1 each at par.