Maclean's Bakery (Benbecula) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC100574 (Scotland)

MACLEAN'S BAKERY (BENBECULA) LIMITED

Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Maclean

J L Maclean

SECRETARY:

A Maclean

REGISTERED OFFICE:

Uachdar

Isle of Benbecula

Western Isles

HS7 5LY

REGISTERED NUMBER:

SC100574 (Scotland)

ACCOUNTANTS:

Mann Judd Gordon Ltd

Chartered Accountants

26 Lewis Street

Stornoway

Isle of Lewis

HS1 2JF

FIXED ASSETS

Tangible assets

4

297,928

329,648

CURRENT ASSETS

Stocks

5

102,554

131,204

Debtors

6

152,924

136,497

Cash at bank and in hand

13,905

3,613

269,383

271,314

CREDITORS

Amounts falling due within one year

7

129,103

188,890

NET CURRENT ASSETS

140,280

82,424

TOTAL ASSETS LESS CURRENT
LIABILITIES

438,208

412,072

CREDITORS

Amounts falling due after more than one
year

8

(5,281

)

(27,515

)

ACCRUALS AND DEFERRED INCOME

(160,417

)

(175,645

)

NET ASSETS

272,510

208,912

CAPITAL AND RESERVES

Called up share capital

10,000

Other reserves

10,500

Retained earnings

252,010

188,412

SHAREHOLDERS' FUNDS

272,510

208,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

A Maclean - Director

J L Maclean - Director

1.	STATUTORY INFORMATION

Maclean's Bakery (Benbecula) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The accounts have been rounded to the nearest £1.

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.

Improvements to property

-

2% depreciation on cost

Plant and machinery

-

20% depreciation on cost

Motor vehicles

-

25% depreciation on cost

Computer equipment

-

10% depreciation on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 February 2025

99,217

610,287

784

Additions

-

1,468

-

At 31 January 2026

99,217

611,755

784

DEPRECIATION

At 1 February 2025

-

468,963

-

Charge for year

-

35,578

196

At 31 January 2026

-

504,541

196

NET BOOK VALUE

At 31 January 2026

99,217

107,214

588

At 31 January 2025

99,217

141,324

784

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 February 2025

165,275

23,224

898,787

Additions

30,500

-

31,968

At 31 January 2026

195,775

23,224

930,755

DEPRECIATION

At 1 February 2025

78,389

21,787

569,139

Charge for year

27,440

474

63,688

At 31 January 2026

105,829

22,261

632,827

NET BOOK VALUE

At 31 January 2026

89,946

963

297,928

At 31 January 2025

86,886

1,437

329,648

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

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

70,323

DEPRECIATION

At 1 February 2025

32,701

Charge for year

14,064

At 31 January 2026

46,765

NET BOOK VALUE

At 31 January 2026

23,558

At 31 January 2025

37,622

5.

STOCKS

31.1.26

31.1.25

£

Stocks

102,554

131,204

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

108,549

87,149

Other debtors

2,788

3,649

VAT

7,087

13,840

Prepayments and accrued income

34,500

31,859

152,924

136,497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

45,858

28,645

Hire purchase contracts

5,000

9,599

Trade creditors

58,160

65,420

Amounts owed to group undertakings

-

66,591

Social security and other taxes

11,732

10,492

Pension liability

2,353

2,143

Accrued expenses

6,000

129,103

188,890

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bounce back loan

5,281

15,015

Hire purchase contracts

-

12,500

5,281

27,515

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

Bank overdrafts

45,858

28,645