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REGISTERED NUMBER: SC522489 (Scotland)















Unaudited Financial Statements

for the Period 1 January 2022 to 30 June 2023

for

MacDonald Computer Services Ltd

MacDonald Computer Services Ltd (Registered number: SC522489)






Contents of the Financial Statements
for the Period 1 January 2022 to 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MacDonald Computer Services Ltd

Company Information
for the Period 1 January 2022 to 30 June 2023







DIRECTOR: Mrs A.R MacDonald





REGISTERED OFFICE: 11 Rennie Street,
Kilmarnock,
Scotland,
KA1 3AR





REGISTERED NUMBER: SC522489 (Scotland)





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

MacDonald Computer Services Ltd (Registered number: SC522489)

Balance Sheet
30 June 2023

30.6.23 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 975 1,147

CURRENT ASSETS
Debtors 5 13,816 4,588
Cash at bank and in hand 53,580 56,946
67,396 61,534
CREDITORS
Amounts falling due within one year 6 28,762 51,915
NET CURRENT ASSETS 38,634 9,619
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,609

10,766

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 39,509 10,666
SHAREHOLDERS' FUNDS 39,609 10,766

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 29 March 2024 and were signed by:





Mrs A.R MacDonald - Director


MacDonald Computer Services Ltd (Registered number: SC522489)

Notes to the Financial Statements
for the Period 1 January 2022 to 30 June 2023

1. STATUTORY INFORMATION

MacDonald Computer Services 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.
Computer equipment - 25% on reducing balance

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 period was 2 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2022
and 30 June 2023 2,039
DEPRECIATION
At 1 January 2022 892
Charge for period 172
At 30 June 2023 1,064
NET BOOK VALUE
At 30 June 2023 975
At 31 December 2021 1,147

MacDonald Computer Services Ltd (Registered number: SC522489)

Notes to the Financial Statements - continued
for the Period 1 January 2022 to 30 June 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.12.21
£    £   
Trade debtors 2,532 4,588
VAT 11,284 -
13,816 4,588

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.12.21
£    £   
Bank loans and overdrafts 8,558 13,261
Trade creditors 8,118 7,230
Tax 6,777 5,861
Social security and other taxes 3,870 749
Pension creditor (451 ) 49
VAT - 1,409
Directors' current accounts - 21,062
Accrued expenses 1,890 2,294
28,762 51,915

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.6.23 31.12.21
value: £    £   
100 Share capital 1 £1 100 100