Company Registration No. SC242603 (Scotland)
D MacPherson (Plant Hire) Ltd
Filleted accounts
for the year ended 30 January 2026
D MacPherson (Plant Hire) Ltd
Filleted accounts
Contents
D MacPherson (Plant Hire) Ltd
Company Information
for the year ended 30 January 2026
Director
Douglas MacPherson
Company Number
SC242603 (Scotland)
Registered Office
Inishmore
Mackenzie Place
Maryburgh
IV7 8DY
Accountants
Cameron Consulting (Scotland) Ltd
7 Poles Road
Dornoch
IV25 3HP
D MacPherson (Plant Hire) Ltd
Statement of financial position
as at 30 January 2026
Tangible assets
40,401
53,268
Creditors: amounts falling due within one year
(35,698)
(42,621)
Net current liabilities
(33,318)
(40,281)
Total assets less current liabilities
7,083
12,987
Provisions for liabilities
Deferred tax
(7,676)
(10,121)
Net (liabilities)/assets
(593)
2,866
Called up share capital
100
100
Profit and loss account
(693)
2,766
Shareholders' funds
(593)
2,866
For the year ending 30 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 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 12 October 2026 and were signed on its behalf by
Douglas MacPherson
Director
Company Registration No. SC242603
D MacPherson (Plant Hire) Ltd
Notes to the Accounts
for the year ended 30 January 2026
D MacPherson (Plant Hire) Ltd is a private company, limited by shares, registered in Scotland, registration number SC242603. The registered office is Inishmore, Mackenzie Place, Maryburgh, IV7 8DY.
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.
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
15%-20% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
D MacPherson (Plant Hire) Ltd
Notes to the Accounts
for the year ended 30 January 2026
4
Tangible fixed assets
Plant & machinery
At 31 January 2025
130,638
At 30 January 2026
130,638
Charge for the year
12,867
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
12,961
14,158
Obligations under finance leases and hire purchase contracts
2,898
8,700
Taxes and social security
17,362
14,580
Loans from directors
17
680
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).