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Melts Of Macduff Ltd
Unaudited Financial Statements
for the year ended 30 September 2025
Company registration number SC744148
(Scotland)

Company Information

For the year ended 30 September 2025
Director Bruce, James Edward

Registered office 28 Mckay Road
Macduff
AB44 1XL

Registered number SC744148

Accountant 2020 ACCOUNTANCY
Bourne Space
Bourne House
23 Hinton Road
Bournemouth
Bournemouth
BH1 2EF

Statement of Financial Position

As at 30 September 2025
Notes
2025
2024
£
£
£
£
Current assets
Cash at bank and in hand
 4
101
181
101
181
Creditors
Amounts falling due within one year
 5
(1,971)
(1,558)
(1,971)
(1,558)
Net current assets (liabilities)
(1,870)
(1,377)
Total assets less current liabilities
(1,870)
(1,377)
Net assets (liabilities)
(1,870)
(1,377)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(1,871)
(1,378)
Total equity
(1,870)
(1,377)

The company is a private company limited by shares and registered in Scotland. It 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 16 September 2026 and are signed on its behalf by:

Bruce, James Edward
Bruce, James Edward
Director

Company registration number SC744148

Notes to the Financial Statements

For the year ended 30 September 2025

1. Statutory information

The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

3. Employees

The average number of employees during the year was 0 (2024: 0).

4. Cash at bank and in hand
2025
2024
£
£
Cash at bank
101
181
Total
101
181

5. Creditors due within one year
2025
2024
£
£
Other creditors
6
7
Directors loan account
1,240
1,301
Accruals and deferred income
725
250
Total
1,971
1,558