Company Registration No. SC645085 (Scotland)
MacIsaac Builders Ltd
Unaudited accounts
for the year ended 31 October 2025
MacIsaac Builders Ltd
Unaudited accounts
Contents
MacIsaac Builders Ltd
Company Information
for the year ended 31 October 2025
Company Number
SC645085 (Scotland)
Registered Office
C/O McCreath Accountancy, Phoenix House
Phoenix Business Park
Linwood
PA1 2BH
United Kingdom
Accountants
McCreath Accountancy
Phoenix House
Phoenix Business Park
Paisley
Renfrewshire
PA1 2BH
MacIsaac Builders Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
87,550
155,593
Cash at bank and in hand
104,272
97,219
Creditors: amounts falling due within one year
(197,674)
(190,124)
Net current assets/(liabilities)
9,002
(42,968)
Total assets less current liabilities
96,552
112,625
Creditors: amounts falling due after more than one year
(9,625)
(39,286)
Called up share capital
100
100
Profit and loss account
86,827
73,239
Shareholders' funds
86,927
73,339
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 July 2026 and were signed on its behalf by
Michael MacIsaac
Director
Company Registration No. SC645085
MacIsaac Builders Ltd
Notes to the Accounts
for the year ended 31 October 2025
MacIsaac Builders Ltd is a private company, limited by shares, registered in Scotland, registration number SC645085. The registered office is C/O McCreath Accountancy, Phoenix House, Phoenix Business Park, Linwood, PA1 2BH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
345,985
24,850
3,294
374,129
Disposals
(46,265)
-
-
(46,265)
At 31 October 2025
299,720
24,850
3,294
327,864
At 1 November 2024
211,603
4,970
1,963
218,536
Charge for the year
61,741
4,970
1,331
68,042
On disposals
(46,264)
-
-
(46,264)
At 31 October 2025
227,080
9,940
3,294
240,314
At 31 October 2025
72,640
14,910
-
87,550
At 31 October 2024
134,382
19,880
1,331
155,593
Amounts falling due within one year
Trade debtors
77,718
37,851
MacIsaac Builders Ltd
Notes to the Accounts
for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
110,949
149,322
Loans from directors
86,725
40,802
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
9,625
-
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).