REGISTERED NUMBER: SC741631 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

Mclaren Plant And Contracting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J D McLaren

REGISTERED OFFICE:

Unit 1 Glenshellach Business Park

Oban

PA34 4RY

REGISTERED NUMBER:

SC741631 (Scotland)

ACCOUNTANTS:

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

FIXED ASSETS

Tangible assets

4

427,533

360,214

CURRENT ASSETS

Stocks

160,947

160,000

Debtors

5

168,817

74,688

Cash at bank

41,386

14,192

371,150

248,880

CREDITORS

Amounts falling due within one year

6

363,546

233,949

NET CURRENT ASSETS

7,604

14,931

TOTAL ASSETS LESS CURRENT LIABILITIES

435,137

375,145

CREDITORS

Amounts falling due after more than one year

7

(128,220

)

(158,347

)

PROVISIONS FOR LIABILITIES

(70,312

)

(60,968

)

NET ASSETS

236,605

155,830

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

236,505

155,730

236,605

155,830

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2026 and were signed by:

J D McLaren - Director

1.	STATUTORY INFORMATION

Mclaren Plant And Contracting Ltd 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.

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.

Plant and machinery etc

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

547,150

Additions

81,182

At 31 August 2026

628,332

DEPRECIATION

At 1 September 2025

186,936

Charge for year

13,863

At 31 August 2026

200,799

NET BOOK VALUE

At 31 August 2026

427,533

At 31 August 2025

360,214

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

Plant and

machinery

etc

£

COST

At 1 September 2025

534,792

Additions

72,290

Transfer to ownership

(53,700

)

At 31 August 2026

553,382

DEPRECIATION

At 1 September 2025

183,867

Charge for year

3,194

Transfer to ownership

(14,902

)

At 31 August 2026

172,159

NET BOOK VALUE

At 31 August 2026

381,223

At 31 August 2025

350,925

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

168,817

60,845

Other debtors

-

13,843

168,817

74,688

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans and overdrafts

16,018

12,304

Hire purchase contracts

108,621

109,238

Trade creditors

60,535

72,294

Taxation and social security

122,161

40,113

Other creditors

56,211

-

363,546

233,949

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.26

31.8.25

£

£

Hire purchase contracts

128,220

158,347