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Registration number: SC507493

John M McKechnie Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2026

John M McKechnie Limited

Contents

Accountants' Report | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 2

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
John M McKechnie Limited
for the Year Ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of John M McKechnie Limited for the year ended 30 June 2026 as set out on pages 2 to 3 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of John M McKechnie Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of John M McKechnie Limited and state those matters that we have agreed to state to the Board of Directors of John M McKechnie Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-
activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John M McKechnie Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that John M McKechnie Limited 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 of John M McKechnie Limited. You consider that John M McKechnie Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of John M McKechnie Limited. 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 statutory accounts.

......................................
Carnegie Accountancy
Chartered Certified Accountant
24 Carnegie Crescent
Aberdeen
AB15 4AE

30 July 2026

John M McKechnie Limited

(Registration number: SC507493)
Balance Sheet as at 30 June 2026

| 2026 £ | 2025 £
Fixed assets | 12,795 | 13,470
Current assets | 3,527 | 2,892
Creditors: Amounts falling due within one year | (8,066) | (7,431)
Net current liabilities | (4,539) | (4,539)
Total assets less current liabilities | 8,256 | 8,931
Creditors: Amounts falling due after more than one year | - | (1,645)
| 8,256 | 7,286
Capital and reserves | 8,256 | 7,286

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
86 Stewart Crescent
Aberdeen
AB16 5SR

These financial statements were authorised for issue by the director on 30 July 2026.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

John M McKechnie Limited

(Registration number: SC507493)
Balance Sheet as at 30 June 2026

Approved and authorised by the director on 30 July 2026

......................................... Mr J M McKechnie Director