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Company Registration No. 09876622 (England and Wales)
KIRST.E.MCKENZIE LTD Unaudited accounts for the year ended 30 November 2023
KIRST.E.MCKENZIE LTD Unaudited accounts Contents
Page
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KIRST.E.MCKENZIE LTD Company Information for the year ended 30 November 2023
Director
Kirsty Emily Mckenzie
Company Number
09876622 (England and Wales)
Registered Office
Cross View House Cross View Lane, Nevilles Cross Durham DH1 4PJ United Kingdom
Accountants
AY Accountants LLP 2nd floor, 6 Oxford street Bolton Greater Manchester BL1 1RF
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KIRST.E.MCKENZIE LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
58 
78 
Current assets
Cash at bank and in hand
1,273 
937 
Creditors: amounts falling due within one year
(3,093)
(816)
Net current (liabilities)/assets
(1,820)
121 
Net (liabilities)/assets
(1,762)
199 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(1,862)
99 
Shareholders' funds
(1,762)
199 
For the year ending 30 November 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 director acknowledges her 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 and authorised for issue on 20 February 2024 and were signed on its behalf by
Kirsty Emily Mckenzie Director Company Registration No. 09876622
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KIRST.E.MCKENZIE LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
KIRST.E.MCKENZIE LTD is a private company, limited by shares, registered in England and Wales, registration number 09876622. The registered office is Cross View House, Cross View Lane, Nevilles Cross, Durham, DH1 4PJ, United Kingdom.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance method
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
589 
At 30 November 2023
589 
Depreciation
At 1 December 2022
511 
Charge for the year
20 
At 30 November 2023
531 
Net book value
At 30 November 2023
58 
At 30 November 2022
78 
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KIRST.E.MCKENZIE LTD Notes to the Accounts for the year ended 30 November 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
2,630 
66 
Accruals
463 
750 
3,093 
816 
6
Transactions with related parties
Kirsty Emily Mckenzie (director) controls the company by her and her associate's 100% ownership of the company's share capital. During the year interim dividends were paid to Kirsty Emily Mckenzie (director) amounting to £NIL (£900 in 2022).
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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