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REGISTERED NUMBER: SC222918 (Scotland)







Unaudited Financial Statements

For The Year Ended 30th September 2023

for

MCL Technical Services (UK) Ltd

MCL Technical Services (UK) Ltd (Registered number: SC222918)






Contents of the Financial Statements
For The Year Ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

MCL Technical Services (UK) Ltd

Company Information
For The Year Ended 30th September 2023







DIRECTOR: M McLaughlin





SECRETARY: Mrs J McLaughlin





REGISTERED OFFICE: 8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP





REGISTERED NUMBER: SC222918 (Scotland)





ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

MCL Technical Services (UK) Ltd (Registered number: SC222918)

Balance Sheet
30th September 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 14,859 21,296

CURRENT ASSETS
Stocks 10,871 2,855
Debtors 5 163,905 181,432
Cash at bank and in hand 114,652 164,119
289,428 348,406
CREDITORS
Amounts falling due within one year 6 (66,885 ) (115,289 )
NET CURRENT ASSETS 222,543 233,117
TOTAL ASSETS LESS CURRENT
LIABILITIES

237,402

254,413

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 237,400 254,411
SHAREHOLDERS' FUNDS 237,402 254,413

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

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

MCL Technical Services (UK) Ltd (Registered number: SC222918)

Balance Sheet - continued
30th September 2023


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 3rd April 2024 and were signed by:





M McLaughlin - Director


MCL Technical Services (UK) Ltd (Registered number: SC222918)

Notes to the Financial Statements
For The Year Ended 30th September 2023

1. STATUTORY INFORMATION

MCL Technical Services (UK) 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.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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 ) .

MCL Technical Services (UK) Ltd (Registered number: SC222918)

Notes to the Financial Statements - continued
For The Year Ended 30th September 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st October 2022
and 30th September 2023 60,597
DEPRECIATION
At 1st October 2022 39,301
Charge for year 6,437
At 30th September 2023 45,738
NET BOOK VALUE
At 30th September 2023 14,859
At 30th September 2022 21,296

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 163,905 181,432

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 4,011 19,496
Taxation and social security 30,178 31,380
Other creditors 32,696 64,413
66,885 115,289

MCL Technical Services (UK) Ltd

Report of the Accountants to the Director of
MCL Technical Services (UK) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th September 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


3rd April 2024