A. & R. MacCulloch was an architectural firm founded in Edinburgh, Scotland by Andrew A. MacCulloch and R. MacCulloch. The firm was active in the 1900s. A design for a new school at New Elgin by A. & R. MacCulloch is illustrated in Academy Architecture vol.27, 1905 (p.72). The firm’s office was located at 3 Bernard Street, Edinburgh in 1905.