Company Registration No. SC566172 (Scotland)
Logie Enterprises Ltd
Unaudited accounts
for the year ended 31 March 2026
Logie Enterprises Ltd
Unaudited accounts
Contents
Logie Enterprises Ltd
Company Information
for the year ended 31 March 2026
Directors
Maurice Logie
Linda Logie
Company Number
SC566172 (Scotland)
Registered Office
117 Cadzow Street
Hamilton
Lanarkshire
ML3 6JA
UNITED KINGDOM
Accountants
Peter Hall Finance & Accounting Solutions
131 Garvock Hill
Dunfermline
Fife
KY11 4JU
Logie Enterprises Ltd
Statement of financial position
as at 31 March 2026
Intangible assets
90,000
105,000
Cash at bank and in hand
38
1,362
Creditors: amounts falling due within one year
(85,215)
(81,869)
Net current liabilities
(85,177)
(80,507)
Total assets less current liabilities
4,823
24,493
Creditors: amounts falling due after more than one year
(12,739)
(15,488)
Net (liabilities)/assets
(7,916)
9,005
Called up share capital
50,000
50,000
Capital redemption reserve
(45,000)
(45,000)
Profit and loss account
(12,916)
4,005
Shareholders' funds
(7,916)
9,005
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 directors acknowledge their 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 of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by
Maurice Logie
Director
Company Registration No. SC566172
Logie Enterprises Ltd
Notes to the Accounts
for the year ended 31 March 2026
Logie Enterprises Ltd is a private company, limited by shares, registered in Scotland, registration number SC566172. The registered office is 117 Cadzow Street, Hamilton, Lanarkshire, ML3 6JA, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Revenue is recognised as services are provided, based on the amount of consideration receivable for the period in which services are delivered.
The directors have prepared financial projections and considered the company’s cash flow position. Although the company has net current liabilities at year end, the directors are satisfied that sufficient funds will be available from ongoing support from related companies and directors. Accordingly, the financial statements are prepared on a going concern basis.
Goodwill represents the purchase price of the business acquired. It is amortised on a straight-line basis over its estimated useful economic life of 10 years. The directors consider 10 years to be appropriate based on the expected duration of the economic benefits arising from the acquisition.
Financial assets and liabilities are measured at amortised cost unless stated otherwise. Trade and other receivables are recognised at recoverable value. Bank loans are measured at amortised cost.
4
Intangible fixed assets
Goodwill
Charge for the year
15,000
Logie Enterprises Ltd
Notes to the Accounts
for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
10
-
Taxes and social security
1,966
1,931
Other creditors
83,197
79,896
Loans from directors
42
42
Includes loans to related Company, BJMCA Ltd & Corporate tax amount owing for the financial year and the Director's Current Account.
6
Creditors: amounts falling due after more than one year
2026
2025
7
Capital commitments
2026
2025
The company had no capital commitments at the year end (2024: £nil).
8
Transactions with related parties
The company has a trading and financing relationship with BJMCA Ltd, a company under common directorship. During the year, the company had balances due to BJMCA Ltd of £83,197 (2025: £79,897). These balances are unsecured, interest-free and repayable on demand. Directors’ loan balances at year end were £42 (2025: £42), also unsecured and interest-free.
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).