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Company Registration No. SC796581 (Scotland)
Mcclintock Optical Styling Boutique Ltd Unaudited accounts for the year ended 31 March 2026
Mcclintock Optical Styling Boutique Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mcclintock Optical Styling Boutique Ltd Company Information for the year ended 31 March 2026
Director
Ms Amanda Nasser
Company Number
SC796581 (Scotland)
Registered Office
1 Pitgaveny Quay Lossiemouth IV31 6TW Scotland
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
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Mcclintock Optical Styling Boutique Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
14,515 
18,096 
Investment property
5
79,307 
- 
93,822 
18,096 
Current assets
Inventories
3,222 
5,040 
Debtors
6
- 
341 
Cash at bank and in hand
1,986 
12,405 
5,208 
17,786 
Creditors: amounts falling due within one year
7
(54,546)
(19,051)
Net current liabilities
(49,338)
(1,265)
Total assets less current liabilities
44,484 
16,831 
Creditors: amounts falling due after more than one year
8
(35,334)
(3,123)
Net assets
9,150 
13,708 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,050 
13,608 
Shareholders' funds
9,150 
13,708 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 her 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 8 September 2026 and were signed on its behalf by
Ms Amanda Nasser Director Company Registration No. SC796581
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Mcclintock Optical Styling Boutique Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Mcclintock Optical Styling Boutique Ltd is a private company, limited by shares, registered in Scotland, registration number SC796581. The registered office is 1 Pitgaveny Quay, Lossiemouth, IV31 6TW, Scotland.
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
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 25 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Fixtures & fittings
15% on SM
Computer equipment
20% on RBM
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Mcclintock Optical Styling Boutique Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
1,900 
20,380 
22,280 
At 31 March 2026
1,900 
20,380 
22,280 
Depreciation
At 1 April 2025
285 
3,899 
4,184 
Charge for the year
285 
3,296 
3,581 
At 31 March 2026
570 
7,195 
7,765 
Net book value
At 31 March 2026
1,330 
13,185 
14,515 
At 31 March 2025
1,615 
16,481 
18,096 
5
Investment property
2026 
£ 
Additions
79,307 
At 31 March 2026
79,307 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
341 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,212 
3,838 
Amounts owed to group undertakings and other participating interests
7,964 
- 
Taxes and social security
54 
3,295 
Other creditors
11,947 
2,137 
Loans from directors
33,369 
9,781 
54,546 
19,051 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
35,334 
3,123 
9
Average number of employees
During the year the average number of employees was 7 (2025: 7).
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