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REGISTERED NUMBER: SC340537 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

David McKay Ltd.

David McKay Ltd. (Registered number: SC340537)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


David McKay Ltd.

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr D J McKay





REGISTERED OFFICE: 42 Station Road
Findochty
Morayshire
AB56 4PJ





REGISTERED NUMBER: SC340537 (Scotland)





ACCOUNTANTS: SBP
Accountants
9 Carmelite Street
Banff
Aberdeenshire
AB45 1AF

David McKay Ltd. (Registered number: SC340537)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
CURRENT ASSETS
Debtors 4 3,600 -
Cash at bank 29,328 29,641
32,928 29,641
CREDITORS
Amounts falling due within one year 5 17,330 15,695
NET CURRENT ASSETS 15,598 13,946
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,598

13,946

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 15,597 13,945
SHAREHOLDERS' FUNDS 15,598 13,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 22 November 2023 and were signed by:





Mr D J McKay - Director


David McKay Ltd. (Registered number: SC340537)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

David McKay Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 3,600 -

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Tax 15,052 11,081
Social security and other taxes 545 483
Directors' current accounts 160 2,846
Accrued expenses 1,573 1,285
17,330 15,695

6. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D J McKay.