REGISTERED NUMBER: SC826396 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

21 OCTOBER 2024 TO 31 OCTOBER 2025

FOR

MACNEILL STEWART LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L MacNeill

Miss E Stewart

REGISTERED OFFICE:

Crannog House

Banknock

Bonnybridge

Falkirk

FK4 1UA

REGISTERED NUMBER:

SC826396 (Scotland)

ACCOUNTANTS:

Curle & Co

Chartered Accountants

22 Backbrae Street

Kilsyth

G65 0NH

BANKERS:

Monzo Bank Ltd

Broadwalk House

5 Appold Streer

London

EC2A 2AG

FIXED ASSETS

Tangible assets

4

752,963

CURRENT ASSETS

Debtors

5

32,558

Cash at bank and in hand

39,993

72,551

CREDITORS

Amounts falling due within one year

6

957,642

NET CURRENT LIABILITIES

(885,091

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(132,128

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(132,130

)

(132,128

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

L MacNeill - Director

1.	STATUTORY INFORMATION

Macneill Stewart 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.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

Motor

property

property

fittings

vehicles

Totals

£

£

£

£

£

COST

Additions

721,526

9,458

17,500

8,000

756,484

At 31 October 2025

721,526

9,458

17,500

8,000

756,484

DEPRECIATION

Charge for period

-

-

2,188

1,333

3,521

At 31 October 2025

-

-

2,188

1,333

3,521

NET BOOK VALUE

At 31 October 2025

721,526

9,458

15,312

6,667

752,963

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

32,558

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other loans

400,924

Other creditors

107,506

Directors' current accounts

447,112

Accrued expenses

2,100

957,642