1 February 2025 true No description of principal activity Taxfiler 2024.6 SC618689business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC6186892025-01-31 SC618689business:EntityNoLongerTradingButTradedInPast2025-02-012026-01-31 SC6186892025-02-012026-01-31 SC618689business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 SC618689business:FilletedAccounts2025-02-012026-01-31 SC6186892026-01-31 SC618689business:Director12025-02-012026-01-31 SC618689business:RegisteredOffice2025-02-012026-01-31 SC6186892025-01-31 SC618689core:WithinOneYear2026-01-31 SC618689core:WithinOneYear2025-01-31 SC618689core:AfterOneYear2026-01-31 SC618689core:AfterOneYear2025-01-31 SC618689core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC618689core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC618689core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC618689core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC618689core:PreviouslyStatedAmount2026-01-31 SC618689core:PreviouslyStatedAmount2025-01-31 SC618689business:SmallEntities2025-02-012026-01-31 SC618689countries:Scotland2025-02-012026-01-31 SC618689core:PlantMachinery2025-02-012026-01-31 SC618689core:LandBuildings2025-01-31 SC618689core:PlantMachinery2025-01-31 SC618689core:LandBuildings2025-02-012026-01-31 SC618689core:LandBuildings2026-01-31 SC618689core:PlantMachinery2026-01-31 SC6186892024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC618689 (Scotland)
Modern Homes Scotland Ltd Unaudited accounts for the year ended 31 January 2026
Modern Homes Scotland Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Modern Homes Scotland Ltd Company Information for the year ended 31 January 2026
Director
Christopher Mackrell
Company Number
SC618689 (Scotland)
Registered Office
42 Hillside null null Croy Glasgow G65 9HL Scotland
- 3 -
Modern Homes Scotland Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
28,480 
Current assets
Cash at bank and in hand
- 
169,097 
Creditors: amounts falling due within one year
5
- 
(231,751)
Net current liabilities
- 
(62,654)
Total assets less current liabilities
- 
(34,174)
Creditors: amounts falling due after more than one year
6
(34,174)
- 
Net liabilities
(34,174)
(34,174)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(34,274)
(34,274)
Shareholders' funds
(34,174)
(34,174)
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 August 2026 and were signed on its behalf by
Christopher Mackrell Director Company Registration No. SC618689
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Modern Homes Scotland Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Modern Homes Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC618689. The registered office is 42 Hillside, null null, Croy, Glasgow, G65 9HL, Scotland. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% RBM
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
17,000 
18,600 
35,600 
Disposals
- 
(18,600)
(18,600)
Transfer to investment property
(17,000)
- 
(17,000)
At 31 January 2026
- 
- 
- 
Depreciation
At 1 February 2025
3,400 
3,720 
7,120 
On disposals
- 
(3,720)
(3,720)
On transfers from investment property
(3,400)
- 
(3,400)
At 31 January 2026
- 
- 
- 
Net book value
At 31 January 2026
- 
- 
- 
At 31 January 2025
13,600 
14,880 
28,480 
- 5 -
Modern Homes Scotland Ltd Notes to the Accounts for the year ended 31 January 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Proposed dividends
- 
(35,000)
Other creditors
- 
231,751 
Loans from directors
- 
35,000 
- 
231,751 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
34,174 
- 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -