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REGISTERED NUMBER: 09160112 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 August 2023

for

D & S MacKay (Joinery) Limited

D & S MacKay (Joinery) Limited (Registered number: 09160112)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D & S MacKay (Joinery) Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mr. D Mackay





SECRETARY: Mrs S A Mackay





REGISTERED OFFICE: B.c.l. House 2 Pavilion Business Park
Royds Hall Road
Leeds
LS12 6AJ





REGISTERED NUMBER: 09160112 (England and Wales)





ACCOUNTANTS: SMH BCL Accountants Ltd
2, Pavillion Business Park
Royds Hall Road
Lower Wortley
Leeds
LS12 6AJ

D & S MacKay (Joinery) Limited (Registered number: 09160112)

Balance Sheet
31 August 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 24,667 30,362

CURRENT ASSETS
Stocks 230 230
Debtors 5 2,231 4,512
Cash at bank 3,003 2,449
5,464 7,191
CREDITORS
Amounts falling due within one year 6 7,351 7,674
NET CURRENT LIABILITIES (1,887 ) (483 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,780 29,879

CREDITORS
Amounts falling due after more than one
year

7

(14,442

)

(18,790

)

PROVISIONS FOR LIABILITIES (4,687 ) (5,769 )
NET ASSETS 3,651 5,320

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 3,650 5,319
SHAREHOLDERS' FUNDS 3,651 5,320

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

D & S MacKay (Joinery) Limited (Registered number: 09160112)

Balance Sheet - continued
31 August 2023



The financial statements were approved by the director and authorised for issue on 3 January 2024 and were signed by:





Mr. D Mackay - Director


D & S MacKay (Joinery) Limited (Registered number: 09160112)

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

1. STATUTORY INFORMATION

D & S MacKay (Joinery) Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 2 (2022 - 2 ) .

D & S MacKay (Joinery) Limited (Registered number: 09160112)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 1 September 2022 3,306 29,217 798 33,321
Additions 367 - - 367
At 31 August 2023 3,673 29,217 798 33,688
DEPRECIATION
At 1 September 2022 2,025 139 795 2,959
Charge for year 215 5,844 3 6,062
At 31 August 2023 2,240 5,983 798 9,021
NET BOOK VALUE
At 31 August 2023 1,433 23,234 - 24,667
At 31 August 2022 1,281 29,078 3 30,362

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 1,430 1,150
Other debtors 801 3,362
2,231 4,512

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Hire purchase contracts 4,349 4,116
Trade creditors (1,042 ) (584 )
Taxation and social security (641 ) (5,399 )
Other creditors 4,685 9,541
7,351 7,674

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Hire purchase contracts 14,442 18,790