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REGISTERED NUMBER: SC538365 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

MAC OH LTD

MAC OH LTD (Registered number: SC538365)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MAC OH LTD

Company Information
for the Year Ended 30 June 2023







DIRECTORS: L Keogh
J Keogh
E.B MacDonald





REGISTERED OFFICE: Unit 3, Morris Park
Glasgow
G5 0YD





REGISTERED NUMBER: SC538365 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

MAC OH LTD (Registered number: SC538365)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,992 5,097

CURRENT ASSETS
Debtors 5 27,107 40,213
Cash at bank and in hand 10,923 9,624
38,030 49,837
CREDITORS
Amounts falling due within one year 6 20,548 27,564
NET CURRENT ASSETS 17,482 22,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,474

27,370

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 25,374 27,270
SHAREHOLDERS' FUNDS 25,474 27,370

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 1 March 2024 and were signed on its behalf by:





J Keogh - Director


MAC OH LTD (Registered number: SC538365)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

MAC OH 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance
Office equipment - 15% on reducing balance
Computer equipment - 25% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Office Computer
Equipment equipment equipment Totals
£    £    £    £   
COST
At 1 July 2022 1,664 1,870 6,794 10,328
Additions - - 5,254 5,254
At 30 June 2023 1,664 1,870 12,048 15,582
DEPRECIATION
At 1 July 2022 683 553 3,995 5,231
Charge for year 147 198 2,014 2,359
At 30 June 2023 830 751 6,009 7,590
NET BOOK VALUE
At 30 June 2023 834 1,119 6,039 7,992
At 30 June 2022 981 1,317 2,799 5,097

MAC OH LTD (Registered number: SC538365)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 19,037 32,623
Directors' current accounts 8,070 7,590
27,107 40,213

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts - 428
Trade creditors 1,113 5
Tax 3,925 11,827
VAT 9,901 9,955
Directors' current accounts 2,990 3,338
Accrued expenses 1,100 1,100
Deferred tax 1,519 911
20,548 27,564

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary £1 100 100