# MACAULAY TRADING LIMITED (SC257646)

> MACAULAY TRADING LIMITED is an active private limited company (company number SC257646) incorporated on 15 October 2003, registered in Portree. Its registered activity is hotels and similar accommodation (SIC 55100). Latest micro accounts cover the period ending 31 October 2025, showing net assets of −£132k, with 5 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets fell 76% on the prior period (−£75k).

- Status: Active
- Incorporated: 2003-10-15
- Registered office: Portree, IV51 9HL
- SIC 55100: Hotels and similar accommodation
- Next accounts due: 2027-07-31
- Confirmation statement due: 2026-10-29
- Accounts type: MICRO ENTITY

By net assets it sits in the bottom quarter of 2,847 comparable companies in Other (median £0, upper quartile £27k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | −£132k | — | — | — | — | — | 5 |
| 2024-10-31 | −£75k | — | — | — | — | — | 8 |

size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets below zero: Net assets £-131,563 at 31 October 2025
- Net assets down 25% or more on the prior period: -76.4% vs prior period
- Incorporated five or more years ago: Incorporated 15 October 2003

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Malcolm Anthony Macaulay — owns 75–100% of shares, since 2016-04-06

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC257646
HTML: https://firmoscan.com/company/SC257646-macaulay-trading-limited