MacSpring Development Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: SC723120

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	386,920		280,575
Debtors	5	329		918
Cash at bank and in hand		31,223		114,388

		418,472		395,881
Creditors: Amounts Falling Due Within One Year	6	(399,569 )		(403,040 )

NET CURRENT ASSETS (LIABILITIES)			18,903		(7,159 )

TOTAL ASSETS LESS CURRENT LIABILITIES			18,903		(7,159 )

Creditors: Amounts Falling Due After More Than One Year	7		(30,000 )		-

NET LIABILITIES			(11,097 )		(7,159 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(11,098 )		(7,160 )

SHAREHOLDERS' FUNDS			(11,097)		(7,159)

Page 1

Page 2

MacSpring Development Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Deborah MacLeod

Director

26/10/2026

The notes on page 3 form part of these financial statements.

1. General Information

MacSpring Development Limited is a private company, limited by shares, incorporated in Scotland, registered number SC723120 . The registered office is 20 Wells Street , Inverness, IV3 5JT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Stocks

	2026	2025
	£	£
Work in progress	386,920	280,575

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	329	918

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	643	4,214
Other creditors	398,926	398,826

	399,569	403,040

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	30,000	-

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1