MCAULEY PROPERTY LTD


Director	JJ MCAULEY


Registered Address	9 Sauchiebank
	Edinburgh
	EH11 2NN


Registered Number	SC758090 (Scotland)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		740,225		740,294
			740,225		740,294
Current assets
Cash at bank and on hand		1,482		24,381
		1,482		24,381
Creditors amounts falling due within one year	4	(310,764)		(336,714)
Net current assets (liabilities)			(309,282)		(312,333)
Total assets less current liabilities			430,943		427,961
Creditors amounts falling due after one year	5		(542,362)		(540,309)
Net assets			(111,419)		(112,348)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(111,519)		(112,448)
Shareholders' funds			(111,419)		(112,348)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 August 2026, and are signed on its behalf by:

JJ MCAULEY
Director
Registered Company No. SC758090

MCAULEY PROPERTY LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	5

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 May 25	740,015	349	740,364
At 30 April 26	740,015	349	740,364
Depreciation and impairment
At 01 May 25	-	70	70
Charge for year	-	69	69
At 30 April 26	-	139	139
Net book value
At 30 April 26	740,015	210	740,225
At 30 April 25	740,015	279	740,294

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	88,344	87,964
Other creditors	221,892	221,294
Accrued liabilities and deferred income	528	27,456
Total	310,764	336,714

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	542,362	540,309
Total	542,362	540,309