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Company Registration No. SC821667 (Scotland)
Macrae Ventures Ltd Unaudited accounts for the year ended 30 September 2026
Macrae Ventures Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Macrae Ventures Ltd Company Information for the year ended 30 September 2026
Director
Calum Macrae
Company Number
SC821667 (Scotland)
Registered Office
2 Office 2/3, 2nd Floor 48 West George Street Glasgow G2 1BP Scotland
Accountants
Rachael Hamilton Independent Bookkeeping Ltd Alba Innovation Centre, The Alba Campus Rosebank Way Livingston West Lothian EH54 7GA
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Macrae Ventures Ltd Statement of financial position as at 30 September 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
838 
838 
Fixed assets
Tangible assets
4
4,690 
4,810 
Current assets
Debtors
5
43,803 
- 
Cash at bank and in hand
7,682 
62,036 
51,485 
62,036 
Creditors: amounts falling due within one year
6
(16,816)
(22,564)
Net current assets
34,669 
39,472 
Net assets
40,197 
45,120 
Capital and reserves
Profit and loss account
40,197 
45,120 
Shareholders' funds
40,197 
45,120 
For the year ending 30 September 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 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 and authorised for issue on 23 October 2026 and were signed on its behalf by
Calum Macrae Director Company Registration No. SC821667
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Macrae Ventures Ltd Notes to the Accounts for the year ended 30 September 2026
1
Statutory information
Macrae Ventures Ltd is a private company, limited by shares, registered in Scotland, registration number SC821667. The registered office is 2 Office 2/3, 2nd Floor, 48 West George Street, Glasgow, G2 1BP, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight-line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2025
6,446 
Additions
2,971 
At 30 September 2026
9,417 
Depreciation
At 1 October 2025
1,636 
Charge for the year
3,091 
At 30 September 2026
4,727 
Net book value
At 30 September 2026
4,690 
At 30 September 2025
4,810 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,803 
- 
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Macrae Ventures Ltd Notes to the Accounts for the year ended 30 September 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
7,342 
8,723 
Taxes and social security
492 
189 
Loans from directors
- 
3,839 
Accruals
8,982 
9,813 
16,816 
22,564 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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