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MCS (SCOTLAND) LIMITED

Registered Number
SC204587
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

MCS (SCOTLAND) LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

Alun Brydon
William George Thomas

Company Secretary

Margaret Thomas

Registered Address

49 Main Road
Crookedholm
Kilmarnock
KA3 6JT

Registered Number

SC204587 (Scotland)
MCS (SCOTLAND) LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets33,8334,983
Tangible assets417,70914,970
21,54219,953
Current assets
Stocks779,079441,914
Debtors23,01618,896
Cash at bank and on hand104,835307,207
906,930768,017
Creditors amounts falling due within one year(503,245)(396,853)
Net current assets (liabilities)403,685371,164
Total assets less current liabilities425,227391,117
Net assets425,227391,117
Capital and reserves
Called up share capital100100
Profit and loss account425,127391,017
Shareholders' funds425,227391,117
The financial statements were approved and authorised for issue by the Board of Directors on 3 April 2024, and are signed on its behalf by:
William George Thomas
Director
Registered Company No. SC204587
MCS (SCOTLAND) LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings10
Plant and machinery5
Office Equipment5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year910
3.Intangible assets

Total

£
Cost or valuation
At 01 August 2235,000
At 31 July 2335,000
Amortisation and impairment
At 01 August 2230,017
Charge for year1,150
At 31 July 2331,167
Net book value
At 31 July 233,833
At 31 July 224,983
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 2272,817
Additions8,430
At 31 July 2381,247
Depreciation and impairment
At 01 August 2257,847
Charge for year5,691
At 31 July 2363,538
Net book value
At 31 July 2317,709
At 31 July 2214,970