Silverfin false false 30/11/2025 30/11/2025 01/12/2024 no description of principal activity Mr E MacLean 24/11/2017 SC582411 2025-11-30 SC582411 bus:Director1 2025-11-30 SC582411 2024-11-30 SC582411 core:CurrentFinancialInstruments 2025-11-30 SC582411 core:CurrentFinancialInstruments 2024-11-30 SC582411 2024-12-01 2025-11-30 SC582411 bus:Micro-entities 2024-12-01 2025-11-30 SC582411 bus:FilletedAccounts 2024-12-01 2025-11-30 SC582411 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC582411 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC582411 bus:Director1 2024-12-01 2025-11-30 SC582411 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Company No: SC582411 (Scotland)

# EMAC PLANNING & DEVELOPMENT LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

EMAC PLANNING & DEVELOPMENT LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

Contents

EMAC PLANNING & DEVELOPMENT LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
EMAC PLANNING & DEVELOPMENT LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

DIRECTOR | Mr E MacLean

REGISTERED OFFICE | C/O Johnston Carmichael 1 River Court
| 5 West Victoria Dock Road
| Dundee
| DD1 3JT
| Scotland
| United Kingdom

BUSINESS ADDRESS | 109 Camphill Road, Broughty Ferry, Dundee, DD 2NE

COMPANY NUMBER | SC582411 (Scotland)

CHARTERED ACCOUNTANTS | Johnston Carmichael LLP
| Dundee One, River Court
| 5 W Victoria Dock Road
| Dundee
| DD1 3JT

EMAC PLANNING & DEVELOPMENT LIMITED

## BALANCE SHEET

AS AT 30 NOVEMBER 2025
EMAC PLANNING & DEVELOPMENT LIMITED

## BALANCE SHEET (continued)

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 7,418 |  | 13,560
Current assets |  | 98,341 |  | 84,565
Prepayments and accrued income |  | 286 |  | 308
Creditors: amounts falling due within one year |  | ( 14,178) |  | ( 13,862)
Net current assets |  | 84,449 |  | 71,011
Total assets less current liabilities |  | 91,867 |  | 84,571
Accruals and deferred income |  | ( 3,751) |  | ( 1,025)
Net assets |  | 88,116 |  | 83,546
Capital and reserves |  | 88,116 |  | 83,546

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
- These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
- These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of EMAC Planning & Development Limited (registered number: SC582411) were approved and authorised for issue by the director on 24 August 2026 and were signed on its behalf by:

Mr E MacLean Director |

EMAC PLANNING & DEVELOPMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025
EMAC PLANNING & DEVELOPMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS (continued)

For the FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2025

#### 1. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the financial year, including the director | 1 |  | 1

#### 2. Directors’ benefits: advances, credit and guarantees

##### Advances

Advances totalling £34,806 were made to the directors in this period and £35,534 repaid. Interest of £724 has been charged on these advances at 2.25% until 05 April 2025 and 3.75% thereafter. At 30 November 2025, the company owed the director £4 (30 November 2024 - Nil). The loan is unsecured, and repayable on demand.