REGISTERED NUMBER: SC500607 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

M33 Design Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

324

432

CURRENT ASSETS

Stocks

6,100

4,165

Debtors

5

9,751

-

Cash at bank

-

27,077

15,851

31,242

CREDITORS

Amounts falling due within one year

6

15,843

31,533

NET CURRENT ASSETS/(LIABILITIES)

8

(291

)

TOTAL ASSETS LESS CURRENT LIABILITIES

332

141

PROVISIONS FOR LIABILITIES

62

-

NET ASSETS

270

141

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

170

41

270

141

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2026 and were signed by:

Mr Ross Johnston Meechan - Director

1.	STATUTORY INFORMATION

M33 Design Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC500607

Registered office:

5 Kings Court

High Street

Falkirk

FK1 1PG

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The financial statements have been prepared on a going concern basis.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2025

and 30 September 2026

1,756

23,053

24,809

DEPRECIATION

At 1 October 2025

1,324

23,053

24,377

Charge for year

108

-

108

At 30 September 2026

1,432

23,053

24,485

NET BOOK VALUE

At 30 September 2026

324

-

324

At 30 September 2025

432

-

432

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

9,751

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

9,741

6,837

Taxation and social security

4,902

5,861

Other creditors

1,200

18,835

15,843

31,533

Creditors include unsecured bank loans of £988 (2025: £6,480).

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the director owed the company £7,183 (2025: £18,218 owed by the company). The loan is repayable on demand and interest has been charged at a market rate when necessary.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Ross Johnston Meechan.