Company Registration No. SC456398 (Scotland)
Make Scotland Ltd.
Unaudited accounts
for the year ended 31 March 2026
Make Scotland Ltd.
Annual report and unaudited accounts
for the year ended 31 March 2026
Make Scotland Ltd.
Company Information
for the year ended 31 March 2026
Director
Anwar-Ul-Haq Saeed Akram
Company Number
SC456398 (Scotland)
Registered Office
18 Clermiston Road North
Edinburgh
EH4 7BL
United Kingdom
Accountants
GCA (Scotland) Ltd
18 Clermiston Road North
Edinburgh
EH4 7BL
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Make Scotland Ltd.
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Make Scotland Ltd. for the year ended
31 March 2026 as set out on pages
5 -
5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Make Scotland Ltd., as a body, in accordance with the terms of our engagement letter dated 18 September 2014. Our work has been undertaken solely to prepare for your approval the accounts of Make Scotland Ltd. and state those matters that we have agreed to state to the Board of Directors of Make Scotland Ltd., as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Make Scotland Ltd. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Make Scotland Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Make Scotland Ltd.. You consider that Make Scotland Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Make Scotland Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
GCA (Scotland) Ltd
Chartered Accountants
18 Clermiston Road North
Edinburgh
EH4 7BL
31 July 2026
Make Scotland Ltd.
Statement of Financial Position
as at 31 March 2026
Fixed assets
164,824
164,521
Current assets
140,433
545,899
Creditors: amounts falling due within one year
(60,391)
(104,167)
Net current assets
80,042
441,732
Total assets less current liabilities
244,866
606,253
Net assets
244,866
606,253
Capital and reserves
244,866
606,253
Make Scotland Ltd. is a private company, limited by shares, registered in Scotland, registration number SC456398. The registered office is 18 Clermiston Road North, Edinburgh, EH4 7BL, United Kingdom.
2 Director's advances, credit and guarantees
The Directors owed £441,972 to the Company at the start of the year. During the year the company made various advances
totalling £158,524 to the directors of the company. The company charged interest on the outstanding loans at HMRC approved
rates amounting to £14,192. £540,741 was repaid by the year end. £73,947 was due by the Directors to the Company at the year
end. This balance was repaid within 9 months of the year end.
3 Average number of employees
During the year the average number of employees was 2 (2025: 3).
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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 31 July 2026
Anwar-Ul-Haq Saeed Akram
Director
Company Registration No. SC456398