W_A_MACDONALD_(BUILDING_D - Accounts

The average number of persons, including directors, employed by the company during the year was as follows:

These financial statements for the year ended 30 June 2021 are the company's first financial statements prepared that comply with FRS 105. The company's date of transition to FRS 105 is 1 July 2019. The company's last financial statements prepared in accordance with FRS 102 section 1A, were for the year ended 30 June 2020.

The transition to FRS 105 has resulted in a change to the treatment of deferred tax. In accordance with FRS 102 section 1A, deferred tax was recognised on short term timing differences. In accordance with FRS 105, no deferred tax should be recognised. As such, the deferred tax liability at 1 July 2019 (£1,031) has been removed as at that date resulting in an increase of the profit and loss reserves brought forward from £452 to £1,483. The deferred tax charge for the year ended 30 June 2020 (£396) has also been removed resulting in the profit after tax for the year decreasing from £8,491 to £8,095.

W A Macdonald (Building Design) Limited is a private company limited by shares incorporated in Scotland. The registered office is 11 Mansfield Park, Kirkhill, Inverness, United Kingdom, IV5 7ND.

For the year ended 30 June 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.