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REGISTERED NUMBER: SC337322 (Scotland)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 July 2023

for

McKenzie Willis Limited

McKenzie Willis Limited (Registered number: SC337322)






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




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


McKenzie Willis Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: A McKenzie
F Willis





REGISTERED OFFICE: Amicable House
252 Union Street
Aberdeen
AB10 1TN





REGISTERED NUMBER: SC337322 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

McKenzie Willis Limited (Registered number: SC337322)

Report of the Directors
for the Year Ended 31 July 2023

The directors present their report with the financial statements of the company for the year ended 31 July 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 August 2022 to the date of this report.

A McKenzie
F Willis

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





F Willis - Director


21 September 2023

McKenzie Willis Limited (Registered number: SC337322)

Income Statement
for the Year Ended 31 July 2023

31.7.23 31.7.22
Notes £    £   

TURNOVER 230,559 204,416

Cost of sales 9,093 7,363
GROSS PROFIT 221,466 197,053

Administrative expenses 131,012 118,721
OPERATING PROFIT 4 90,454 78,332

Interest receivable and similar income 454 -
PROFIT BEFORE TAXATION 90,908 78,332

Tax on profit 18,583 14,378
PROFIT FOR THE FINANCIAL YEAR 72,325 63,954

McKenzie Willis Limited (Registered number: SC337322)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,300 4,500

CURRENT ASSETS
Debtors 6 44,362 42,794
Cash at bank 51,966 41,361
96,328 84,155
CREDITORS
Amounts falling due within one year 7 35,752 29,104
NET CURRENT ASSETS 60,576 55,051
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,876

59,551

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 63,872 59,547
SHAREHOLDERS' FUNDS 63,876 59,551

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2023 and were signed on its behalf by:





F Willis - Director


McKenzie Willis Limited (Registered number: SC337322)

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

1. STATUTORY INFORMATION

McKenzie Willis Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 3 (2022 - 3 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

31.7.23 31.7.22
£    £   
Depreciation - owned assets 1,200 1,500

McKenzie Willis Limited (Registered number: SC337322)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 9,623
DEPRECIATION
At 1 August 2022 5,123
Charge for year 1,200
At 31 July 2023 6,323
NET BOOK VALUE
At 31 July 2023 3,300
At 31 July 2022 4,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 29,798 19,746
Other debtors 14,564 23,048
44,362 42,794

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 1,218 4,686
Taxation and social security 31,587 21,583
Other creditors 2,947 2,835
35,752 29,104