9 December 2024 false No description of principal activity Taxfiler 2024.6 SC831272business:PrivateLimitedCompanyLtd2024-12-092025-12-31 SC8312722024-12-08 SC8312722024-12-092025-12-31 SC831272business:AuditExemptWithAccountantsReport2024-12-092025-12-31 SC831272business:FilletedAccounts2024-12-092025-12-31 SC8312722025-12-31 SC831272business:Director12024-12-092025-12-31 SC831272business:RegisteredOffice2024-12-092025-12-31 SC831272core:WithinOneYear2025-12-31 SC831272core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC831272core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC831272core:PreviouslyStatedAmount2025-12-31 SC831272business:SmallEntities2024-12-092025-12-31 SC831272countries:Scotland2024-12-092025-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC831272 (Scotland)
Macdonald Motors Ltd Unaudited accounts for the period from 9 December 2024 to 31 December 2025
Macdonald Motors Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Macdonald Motors Ltd Company Information for the period from 9 December 2024 to 31 December 2025
Director
Micheal MacDonald
Company Number
SC831272 (Scotland)
Registered Office
5 Orchard Avenue Ayr KA7 3EJ Scotland
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
- 3 -
Macdonald Motors Ltd Statement of financial position as at 31 December 2025
2025 
Notes
£ 
Current assets
Cash at bank and in hand
35,786 
Creditors: amounts falling due within one year
4
(30,627)
Net current assets
5,159 
Net assets
5,159 
Capital and reserves
Called up share capital
1 
Profit and loss account
5,158 
Shareholders' funds
5,159 
For the period ending 31 December 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 10 August 2026 and were signed on its behalf by
Micheal MacDonald Director Company Registration No. SC831272
- 4 -
Macdonald Motors Ltd Notes to the Accounts for the period from 9 December 2024 to 31 December 2025
1
Statutory information
Macdonald Motors Ltd is a private company, limited by shares, registered in Scotland, registration number SC831272. The registered office is 5 Orchard Avenue, Ayr, KA7 3EJ, Scotland.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2025 
£ 
VAT
3,005 
Trade creditors
550 
Taxes and social security
5,620 
Loans from directors
21,452 
30,627 
5
Average number of employees
During the period the average number of employees was 3.
- 5 -