REGISTERED NUMBER: SC263245 (Scotland)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Sandy MacGregor Limited

Page

Balance Sheet

1

FIXED ASSETS

145,652

131,827

CURRENT ASSETS

344,314

249,426

CREDITORS

Amounts falling due within one year

(293,886

)

(207,633

)

NET CURRENT ASSETS

50,428

41,793

TOTAL ASSETS LESS CURRENT LIABILITIES

196,080

173,620

CAPITAL AND RESERVES

196,080

173,620

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Sandy MacGregor Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC263245

Registered office:

5 Saltoun Street

Wick

Caithness

KW1 5ET

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 15 (2024 - 16 ) .

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

A MacGregor

Balance outstanding at start of year

48,495

3,374

Amounts advanced

150,244

106,131

Amounts repaid

(53,387

)

(61,010

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

145,352

48,495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

Mrs J B MacGregor - Director