REGISTERED NUMBER: SC683355 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

McKee Campbell Morrison Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J McKee

S E Campbell

F L Morrison

G J A Wilson

N A Ker

L A Mckenna

REGISTERED OFFICE:

The Hatrack

144 St Vincent Street

Glasgow

G2 5LQ

REGISTERED NUMBER:

SC683355 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Intangible assets

4

1,158

1,323

Tangible assets

5

187,219

166,744

188,377

168,067

CURRENT ASSETS

Stocks

90,058

92,033

Debtors

6

335,714

277,784

Investments

7

2

2

Cash at bank and in hand

4,161,889

1,620,811

4,587,663

1,990,630

CREDITORS

Amounts falling due within one year

8

3,706,156

1,170,727

NET CURRENT ASSETS

881,507

819,903

TOTAL ASSETS LESS CURRENT LIABILITIES

1,069,884

987,970

CREDITORS

Amounts falling due after more than one year

9

(147,890

)

(153,252

)

PROVISIONS FOR LIABILITIES

(46,804

)

(39,656

)

NET ASSETS

875,190

795,062

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

875,185

795,057

SHAREHOLDERS' FUNDS

875,190

795,062

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

S E Campbell - Director

F L Morrison - Director

A J McKee - Director

1.	STATUTORY INFORMATION

McKee Campbell Morrison Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of consideration received or receivable, excluding discounts, rebates, value added tax and other sales.

Revenue is generated from the provision of legal services to clients, invoiced on completion of work. Where work is substantially completed a figure for Work in Progress is included based on time records

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 20% on reducing balance and 15% on reducing balance

Work in progress

Work in progress is recognised based on the estimated value of legal work provided at the year end date. It is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

1,655

AMORTISATION

At 1 April 2025

332

Charge for year

165

At 31 March 2026

497

NET BOOK VALUE

At 31 March 2026

1,158

At 31 March 2025

1,323

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

351,880

Additions

111,538

Disposals

(152,178

)

At 31 March 2026

311,240

DEPRECIATION

At 1 April 2025

185,136

Charge for year

37,406

Eliminated on disposal

(98,521

)

At 31 March 2026

124,021

NET BOOK VALUE

At 31 March 2026

187,219

At 31 March 2025

166,744

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

229,617

196,354

Other debtors

106,097

81,430

335,714

277,784

7.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Unlisted investments

2

2

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

35,482

31,420

Amounts owed to group undertakings

2

2

Taxation and social security

357,074

371,854

Other creditors

3,313,598

767,451

3,706,156

1,170,727

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

147,890

153,252