Company Registration No. SC246304 (Scotland)
Macnaughtons Limited
Unaudited accounts
for the year ended 31 January 2026
Macnaughtons Limited
Unaudited accounts
Contents
Macnaughtons Limited
Company Information
for the year ended 31 January 2026
Directors
Robert Keith Moncrieff
Jennifer Moncrieff
Company Number
SC246304 (Scotland)
Registered Office
Station Road
Pitlochry
Perthshire
PH16 5AF
Scotland
Accountants
Oak Team Associates Limited
Clyde Offices
48 West George Street
Glasgow
G2 1BP
Macnaughtons Limited
Statement of financial position
as at 31 January 2026
Creditors: amounts falling due within one year
(11,657)
(11,657)
Net current assets
42,516
42,516
Called up share capital
3
3
Profit and loss account
42,513
42,513
Shareholders' funds
42,516
42,516
For the year ending 31 January 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 22 October 2026 and were signed on its behalf by
Robert Keith Moncrieff
Director
Company Registration No. SC246304
Macnaughtons Limited
Notes to the Accounts
for the year ended 31 January 2026
Macnaughtons Limited is a private company, limited by shares, registered in Scotland, registration number SC246304. The registered office is Station Road, Pitlochry, Perthshire, PH16 5AF, 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.
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.
The accounts are presented in £ sterling.
Amounts falling due after more than one year
Amounts due from group undertakings etc.
54,173
54,173
5
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
5,131
5,131
Loans from directors
6,526
5,535
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).