REGISTERED NUMBER: SC426166 (Scotland)

Unaudited Financial Statements

For The Period

1st July 2025 to 20th April 2026

for

Mangerton Maritime Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I G Armstrong

SECRETARY:

Mrs A MacMillan

REGISTERED OFFICE:

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

REGISTERED NUMBER:

SC426166 (Scotland)

ACCOUNTANTS:

J S Mackie & Co Ltd

8 Douglas Street

Hamilton

Lanarkshire

ML3 0BP

FIXED ASSETS

Tangible assets

4

-

18,711

CURRENT ASSETS

Stocks

-

45,000

Debtors

5

-

30,000

Cash at bank

-

284

-

75,284

CREDITORS

Amounts falling due within one year

6

(156,969

)

(161,101

)

NET CURRENT LIABILITIES

(156,969

)

(85,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(156,969

)

(67,106

)

PROVISIONS FOR LIABILITIES

-

(3,348

)

NET LIABILITIES

(156,969

)

(70,454

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(157,069

)

(70,554

)

SHAREHOLDERS' FUNDS

(156,969

)

(70,454

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 20th April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 20th April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st July 2026 and were signed by:

I G Armstrong - Director

1.	STATUTORY INFORMATION

Mangerton Maritime Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st July 2025

37,030

Disposals

(23,995

)

At 20th April 2026

13,035

DEPRECIATION

At 1st July 2025

18,319

Charge for period

1,090

Eliminated on disposal

(6,374

)

At 20th April 2026

13,035

NET BOOK VALUE

At 20th April 2026

-

At 30th June 2025

18,711

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

30,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

-

139

Other creditors

156,969

160,962

156,969

161,101