Company Registration No. SC754226 (Scotland)
Muirfield Construction Ltd
Unaudited accounts
for the year ended 31 January 2026
Muirfield Construction Ltd
Unaudited accounts
Contents
Muirfield Construction Ltd
Company Information
for the year ended 31 January 2026
Company Number
SC754226 (Scotland)
Registered Office
Unit 8
Wallyford Industrial Estate
Wallyford
Musselburgh
East Lothian
EH21 8QJ
Scotland
Accountants
GF Accountancy Services Ltd
4 Rowanhill Way
Port Seton
East Lothian
EH32 0SZ
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Muirfield Construction Ltd
for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Muirfield Construction Ltd for the year ended
31 January 2026 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
GF Accountancy Services Ltd
Chartered Certified Accountants
4 Rowanhill Way
Port Seton
East Lothian
EH32 0SZ
30 October 2026
Muirfield Construction Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
20,638
12,198
Cash at bank and in hand
11,557
9,149
Creditors: amounts falling due within one year
(82,343)
(89,031)
Net current (liabilities)/assets
(24,353)
33,447
Net (liabilities)/assets
(3,615)
45,645
Called up share capital
100
100
Profit and loss account
(3,715)
45,545
Shareholders' funds
(3,615)
45,645
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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 30 October 2026 and were signed on its behalf by
Mr M Luca
Director
Company Registration No. SC754226
Muirfield Construction Ltd
Notes to the Accounts
for the year ended 31 January 2026
Muirfield Construction Ltd is a private company, limited by shares, registered in Scotland, registration number SC754226. The registered office is Unit 8, Wallyford Industrial Estate, Wallyford, Musselburgh, East Lothian, EH21 8QJ, 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.
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
20% Straight Line
Motor vehicles
20% Straight Line
4
Tangible fixed assets
Total
Muirfield Construction Ltd
Notes to the Accounts
for the year ended 31 January 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
-
(17,400)
(12,400)
(5,000)
-
(17,400)
(12,400)
(5,000)
6
Transactions with related parties
The company was under the control of Mr M Luca throughout the current and previous period. Mr M Luca is the managing director and joint equal shareholder.
During the year Mr M Luca advanced various monies to the company and various amounts were repaid to him. At the balance sheet the company owed Mr M Luca an amount of £5,000 and this is included in creditors due within one year. No interest was charged on this loan.
At the start of the year the company was due an amount of £10,985 for amounts loaned to Muirfield Property Ltd. During this year further amounts were advances to Muirfield Property Ltd. At the balance sheet date the amount due to the company was £11,938 and this amount is included in other debtors due after more than one year. No interest has been charged on this loan and there is no fixed date for repayment.
Muirfield Construction Ltd own the entire share capital of Muirfield Property Ltd.
7
Average number of employees
During the year the average number of employees was 7 (2025: 7).