REGISTERED NUMBER: SC719469 (Scotland)

S.MACDONALD LTD

Financial Statements for the Year Ended 31 January 2026

Page

Balance Sheet

1

FIXED ASSETS

1,898

1,898

CURRENT ASSETS

16,265

12,628

CREDITORS

Amounts falling due within one year

(80,277

)

(63,905

)

NET CURRENT LIABILITIES

(64,012

)

(51,277

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(62,114

)

(49,379

)

CAPITAL AND RESERVES

(62,114

)

(49,379

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

S.macdonald Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC719469

Registered office:

37a Newvalley

Isle Of Lewis

Western Isles

HS2 0DN

The presentation currency of the financial statements is the Pound Sterling (£).

The accounts are rounded to the nearest £1.

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2025 - NIL).

3.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

S M Macdonald

Balance outstanding at start of year

10,000

10,000

Amounts advanced

-

10,000

Amounts repaid

(10,000

)

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

10,000

No interest was charged on the director loan in the year.

The loan was repaid in full on 6th April 2025.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 10 August 2026 and were signed by:

S M Macdonald - Director