REGISTERED NUMBER: SC741631 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Mclaren Plant And Contracting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D McLaren

REGISTERED OFFICE:

Unit 1 Glenshellach Business Park

Oban

PA34 4RY

REGISTERED NUMBER:

SC741631 (Scotland)

ACCOUNTANTS:

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

FIXED ASSETS

Tangible assets

4

360,214

455,042

CURRENT ASSETS

Stocks

160,000

97,349

Debtors

5

74,688

37,766

Cash at bank

14,192

182,740

248,880

317,855

CREDITORS

Amounts falling due within one year

6

233,949

218,532

NET CURRENT ASSETS

14,931

99,323

TOTAL ASSETS LESS CURRENT LIABILITIES

375,145

554,365

CREDITORS

Amounts falling due after more than one year

7

(158,347

)

(248,254

)

PROVISIONS FOR LIABILITIES

(60,968

)

(60,968

)

NET ASSETS

155,830

245,143

CAPITAL AND RESERVES

Called up share capital

100

1

Retained earnings

155,730

245,142

155,830

245,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 August 2026 and were signed by:

J D McLaren - Director

1.	STATUTORY INFORMATION

Mclaren Plant And Contracting Ltd 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 16 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

599,072

Additions

23,607

Disposals

(75,529

)

At 31 August 2025

547,150

DEPRECIATION

At 1 September 2024

144,030

Charge for year

63,865

Eliminated on disposal

(20,959

)

At 31 August 2025

186,936

NET BOOK VALUE

At 31 August 2025

360,214

At 31 August 2024

455,042

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

588,097

Additions

22,224

Disposals

(75,529

)

At 31 August 2025

534,792

DEPRECIATION

At 1 September 2024

141,422

Charge for year

63,404

Eliminated on disposal

(20,959

)

At 31 August 2025

183,867

NET BOOK VALUE

At 31 August 2025

350,925

At 31 August 2024

446,675

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

60,845

37,766

Other debtors

13,843

-

74,688

37,766

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

12,304

-

Hire purchase contracts

109,238

136,856

Trade creditors

72,294

59,937

Taxation and social security

40,113

19,128

Other creditors

-

2,611

233,949

218,532

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

158,347

248,254