Company No: SC582411 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

		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

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.