1 October 2022 false No description of principal activity Taxfiler 2024.1 SC608890business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC6088902022-09-30 SC6088902022-10-012023-09-30 SC608890business:AuditExemptWithAccountantsReport2022-10-012023-09-30 SC608890business:FilletedAccounts2022-10-012023-09-30 SC6088902023-09-30 SC608890business:Director12022-10-012023-09-30 SC608890business:RegisteredOffice2022-10-012023-09-30 SC6088902022-09-30 SC608890core:WithinOneYear2023-09-30 SC608890core:WithinOneYear2022-09-30 SC608890core:AfterOneYear2023-09-30 SC608890core:AfterOneYear2022-09-30 SC608890core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC608890core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC608890core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC608890core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC608890core:PreviouslyStatedAmount2023-09-30 SC608890core:PreviouslyStatedAmount2022-09-30 SC608890business:SmallEntities2022-10-012023-09-30 SC608890countries:Scotland2022-10-012023-09-30 SC608890core:MotorVehicles2022-10-012023-09-30 SC608890core:ComputerEquipment2022-10-012023-09-30 SC608890core:MotorVehicles2022-09-30 SC608890core:ComputerEquipment2022-09-30 SC608890core:MotorVehicles2023-09-30 SC608890core:ComputerEquipment2023-09-30 SC608890business:OrdinaryShareClass12022-10-012023-09-30 SC608890business:OrdinaryShareClass12021-10-012022-09-30 SC6088902021-10-012022-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC608890 (Scotland)
MHJ Cassidy Ltd Unaudited accounts for the year ended 30 September 2023
MHJ Cassidy Ltd Unaudited accounts Contents
Page
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MHJ Cassidy Ltd Company Information for the year ended 30 September 2023
Director
Mr Martin Hugh Cassidy
Company Number
SC608890 (Scotland)
Registered Office
19 Potassels Road Muirhead Glasgow G69 9EL Scotland
Accountants
Calculo Ltd Red Tree Magenta 270 Glasgow Road Glasgow G73 1SA
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MHJ Cassidy Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,635 
54,659 
Current assets
Debtors
19,419 
9,000 
Cash at bank and in hand
23,277 
27,646 
42,696 
36,646 
Creditors: amounts falling due within one year
(40,945)
(33,590)
Net current assets
1,751 
3,056 
Total assets less current liabilities
35,386 
57,715 
Creditors: amounts falling due after more than one year
(34,992)
(41,049)
Net assets
394 
16,666 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
393 
16,665 
Shareholders' funds
394 
16,666 
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 April 2024 and were signed on its behalf by
Mr Martin Hugh Cassidy Director Company Registration No. SC608890
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MHJ Cassidy Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
MHJ Cassidy Ltd is a private company, limited by shares, registered in Scotland, registration number SC608890. The registered office is 19 Potassels Road, Muirhead, Glasgow, G69 9EL, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
6 years straight line
Computer equipment
5 years straight line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
74,908 
3,169 
78,077 
Additions
- 
416 
416 
Disposals
(9,886)
- 
(9,886)
At 30 September 2023
65,022 
3,585 
68,607 
Depreciation
At 1 October 2022
22,370 
1,048 
23,418 
Charge for the year
10,837 
717 
11,554 
At 30 September 2023
33,207 
1,765 
34,972 
Net book value
At 30 September 2023
31,815 
1,820 
33,635 
At 30 September 2022
52,538 
2,121 
54,659 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
19,419 
9,000 
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MHJ Cassidy Ltd Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,447 
1,985 
Obligations under finance leases and hire purchase contracts
7,824 
9,086 
Taxes and social security
25,674 
18,019 
Accruals
- 
4,500 
40,945 
33,590 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
34,992 
41,049 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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