Registration number: SC408733

Archibald Marckay Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 10

Archibald Marckay Limited

Company Information

Directors

NM Claydon Mrs CK Claydon

Registered office

3 Succoth Gardens Edinburgh EH12 6BR

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Archibald Marckay Limited

(Registration number: SC408733)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	803	2,844
Current assets
Debtors	7	3,242,008	2,868,919
Investments	8	3,000	3,000
Cash at bank and in hand		854	823
		3,245,862	2,872,742
Creditors: Amounts falling due within one year	9	(1,435,541)	(1,067,171)
Net current assets		1,810,321	1,805,571
Total assets less current liabilities		1,811,124	1,808,415
Creditors: Amounts falling due after more than one year	9	(11,364)	(27,495)
Provisions for liabilities		201	670
Net assets		1,799,961	1,781,590
Capital and reserves
Called up share capital		2	2
Retained earnings		1,799,959	1,781,588
Shareholders' funds		1,799,961	1,781,590

Archibald Marckay Limited

(Registration number: SC408733)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 23 June 2026 and signed on its behalf by:
 

......................................... NM Claydon Director

......................................... Mrs CK Claydon Director

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
3 Succoth Gardens
Edinburgh
EH12 6BR

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% Straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 5 years

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 2).

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	2,041	2,679

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	30,000	30,000
At 31 August 2025	30,000	30,000
Amortisation
At 1 September 2024	30,000	30,000
At 31 August 2025	30,000	30,000
Carrying amount
At 31 August 2025	-	-

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	31,018	31,018
At 31 August 2025	31,018	31,018
Depreciation
At 1 September 2024	28,174	28,174
Charge for the year	2,041	2,041
At 31 August 2025	30,215	30,215
Carrying amount
At 31 August 2025	803	803
At 31 August 2024	2,844	2,844

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

7

Debtors

	Note	2025 £	2024 £
Trade debtors		31,942	22,753
Amounts owed by group undertakings and undertakings in which the company has a participating interest	11	1,949,648	415,917
Other debtors		1,260,418	2,430,249
		3,242,008	2,868,919

8	Current asset investments

	2025 £	2024 £
Other investments	3,000	3,000

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	59,951	59,924
Trade creditors		6,784	24,449
Taxation and social security		226,686	262,557
Accruals and deferred income		2,320	2,200
Other creditors		1,139,800	718,041
		1,435,541	1,067,171

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	11,364	27,495

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	11,364	27,495

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	49,954	49,927
Other borrowings	9,997	9,997
	59,951	59,924

11	Related party transactions

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Director's loan account	1,199,800	274,155	(1,306,634)	167,321

2024	At 31 August 2023 £	Advances to director £	Repayments by director £	At 31 August 2024 £
Director's loan account	654,278	1,304,921	(759,400)	1,199,800

Archibald Marckay Limited

Notes to the Financial Statements for the Year Ended 31 August 2025

Summary of transactions with other related parties

Archibald Marckay Commercial Ltd
At the balance sheet date the amount due from Archibald Marckay Commercial Ltd was £654,357 (2024: £644,053). N Claydon and C Claydon are directors of this company.

Archibald Marckay Property Ltd
At the balance sheet date the amount due from Archibald Marckay Property Ltd was £722,994 (2024: £771,505 ). N Claydon and C Claydon are directors of this company.

Eleven Stafford Street Ltd
At the balance sheet date the amount due to Eleven Stafford Street Ltd was £315,445 (2024: £214,402). N Claydon and C Claydon are directors of this company.

AM Number Three Ltd
At the balance sheet date the amount due from AM Number Three Ltd was £1,949,648 (2024: £415,917). N Claydon and C Claydon are directors of this company.

Archibald Marckay Group Ltd
At the balance sheet date the amount due to Archibald Marckay Group Ltd was £1,017,419 (2024: £718,041). N Claydon and C Claydon are directors of this company.

Three Johns Place Ltd
At the balance sheet date the amount due toThree Johns Place Ltd was £22,500. N Claydon and C Claydon are directors of this company.

Lynwood House Southport Ltd
At the balance sheet date the amount due to Lynwood House Southport Ltd was £6,358. N Claydon and C Claydon are directors of this company.

Property Wealth System Ltd
At the balance sheet date the amount due to Property Wealth System Ltd was £42,200. N Claydon and C Claydon are directors of this company.

AM Lynwood Ltd
At the balance sheet date the amount due to AM Lynwood Ltd was £34. N Claydon and C Claydon are directors of this company