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Company registration number: SC589246
Purdie MacLean Limited
Unaudited filleted financial statements
31 May 2026
Purdie MacLean Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Purdie MacLean Limited
Directors and other information
Directors Andrew Purdie
Joy Maclean
Company number SC589246
Registered office Unit 7/8 Bloom Farm
Main Street
Livingston Village
Livingston
EH54 7AF
Business address Unit 7/8, Bloom Farm
Main Street
Livingston Village
Livingston
EH54 7AF
Accountants Barrie Scott & Co.
16 - 18 Weir Street
Falkirk
FK1 1RA
Purdie MacLean Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Purdie MacLean Limited
Year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Purdie MacLean Limited for the year ended 31 May 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the board of directors of Purdie MacLean Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Purdie MacLean Limited and state those matters that we have agreed to state to the board of directors of Purdie MacLean Limited as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/ documents/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 Purdie MacLean Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Purdie MacLean Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Purdie MacLean Limited. You consider that Purdie MacLean Limited 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 financial statements of Purdie MacLean Limited. 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 financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
16 - 18 Weir Street
Falkirk
FK1 1RA
27 October 2026
Purdie MacLean Limited
Statement of financial position
31 May 2026
2026 2025
£ £ £ £
Fixed assets 8,373 5,865
_______ _______
Current assets 1,647,554 708,326
Prepayments and accrued income 4,176 4,676
_______ _______
1,651,730 713,002
Creditors: amounts falling due within one year ( 1,476,241) ( 616,672)
_______ _______
Net current assets 175,489 96,330
_______ _______
Total assets less current liabilities 183,862 102,195
Accruals and deferred income ( 2,727) ( 1,643)
_______ _______
Net assets 181,135 100,552
_______ _______
Capital and reserves 181,135 100,552
_______ _______
Notes to the financial statements
Purdie MacLean Limited
Year ended 31 May 2026
1. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:
Joy Maclean
Director
Company registration number: SC589246
The company is a private company limited by shares, registered in Scotland.