1 April 2022 false No description of principal activity Taxfiler 2023.10 SC420476business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC4204762022-03-31 SC4204762022-04-012023-03-31 SC420476business:AuditExemptWithAccountantsReport2022-04-012023-03-31 SC420476business:FilletedAccounts2022-04-012023-03-31 SC4204762023-03-31 SC420476business:Director12022-04-012023-03-31 SC420476business:Director22022-04-012023-03-31 SC420476business:RegisteredOffice2022-04-012023-03-31 SC4204762022-03-31 SC420476core:WithinOneYear2023-03-31 SC420476core:WithinOneYear2022-03-31 SC420476core:AfterOneYear2023-03-31 SC420476core:AfterOneYear2022-03-31 SC420476core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC420476core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC420476core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC420476core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC420476core:PreviouslyStatedAmount2023-03-31 SC420476core:PreviouslyStatedAmount2022-03-31 SC420476business:SmallEntities2022-04-012023-03-31 SC420476countries:Scotland2022-04-012023-03-31 SC420476core:PlantMachinery2022-04-012023-03-31 SC420476core:PlantMachinery2022-03-31 SC420476core:PlantMachinery2023-03-31 SC420476business:OrdinaryShareClass12022-04-012023-03-31 SC420476business:OrdinaryShareClass12021-04-012022-03-31 SC4204762021-04-012022-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC420476 (Scotland)
Mackenzie Court Ltd Unaudited accounts for the year ended 31 March 2023
Mackenzie Court Ltd Unaudited accounts Contents
Page
- 2 -
Mackenzie Court Ltd Company Information for the year ended 31 March 2023
Directors
Mr Paul Marchetti Jane Parks
Company Number
SC420476 (Scotland)
Registered Office
Suite 2.11 94 Hope Street Glasgow G2 6PH
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
- 3 -
Mackenzie Court Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
411 
514 
Current assets
Debtors
75,383 
83,867 
Cash at bank and in hand
3,308 
19,784 
78,691 
103,651 
Creditors: amounts falling due within one year
(81,909)
(84,691)
Net current (liabilities)/assets
(3,218)
18,960 
Total assets less current liabilities
(2,807)
19,474 
Creditors: amounts falling due after more than one year
(10,384)
(19,346)
Net (liabilities)/assets
(13,191)
128 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(13,291)
28 
Shareholders' funds
(13,191)
128 
For the year ending 31 March 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2023 and were signed on its behalf by
Jane Parks Director Company Registration No. SC420476
- 4 -
Mackenzie Court Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Mackenzie Court Ltd is a private company, limited by shares, registered in Scotland, registration number SC420476. The registered office is Suite 2.11, 94 Hope Street, Glasgow, G2 6PH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reduce balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2022
2,922 
At 31 March 2023
2,922 
Depreciation
At 1 April 2022
2,408 
Charge for the year
103 
At 31 March 2023
2,511 
Net book value
At 31 March 2023
411 
At 31 March 2022
514 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
75,383 
83,867 
- 5 -
Mackenzie Court Ltd Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
13,285 
6,389 
Trade creditors
4,608 
2,304 
Taxes and social security
4,095 
6,872 
Other creditors
58,275 
69,056 
Loans from directors
1,646 
70 
81,909 
84,691 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
10,384 
19,346 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 3 (2022: 2).
- 6 -