2022-09-01 SC155361 2023-08-31 SC155361 2022-09-01 2023-08-31 SC155361 uk-bus:RegisteredOffice 2022-09-01 2023-08-31 SC155361 uk-bus:Director1 2022-09-01 2023-08-31 SC155361 uk-bus:Director1 2023-08-31 SC155361 uk-core:WithinOneYear 2023-08-31 SC155361 uk-core:AfterOneYear 2023-08-31 SC155361 uk-core:ShareCapital 2023-08-31 SC155361 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 SC155361 2022-08-31 SC155361 2021-09-01 2022-08-31 SC155361 uk-core:VehiclesPlantMachinery 2022-08-31 SC155361 uk-core:PlantMachinery 2022-08-31 SC155361 uk-core:VehiclesPlantMachinery 2022-09-01 2023-08-31 SC155361 uk-core:PlantMachinery 2022-09-01 2023-08-31 SC155361 uk-core:PlantMachinery 2023-08-31 SC155361 uk-core:VehiclesPlantMachinery 2023-08-31 SC155361 uk-core:WithinOneYear 2023-08-31 iso4217:GBP xbrli:pure SC155361 uk-bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 SC155361 uk-bus:FRS102 2022-09-01 2023-08-31 SC155361 uk-bus:FullAccounts 2022-09-01 2023-08-31 SC155361 uk-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31
McDONALD ROOFING CONTRACTS LIMITED
Registered Number:SC155361
For the year ended 31 August 2023
Scotland
Report of the Director and Unaudited Financial Statements
2
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Contents Page
Company Information
1
2
Director's Report
3
Independent Accountants' Report
4
Income Statement
5
Statement of Financial Position
6 to 7
Notes to the Financial Statements
3
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Company Information
STEWART McDONALD
Director
SC155361
Registered Number
UNIT 18
Registered Office
BATHVILLE BUSINESS CENTRE
ARMADALE IND ESTATE
WEST LOTHIAN
EH48 2ND
JOHN Q STEWART ACCOUNTANTS
Accountants
45 MAIN STREET
FAULDHOUSE
BY BATHGATE
WEST LOTHIAN
EH47 9HY
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4
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Director's Report
The director presents his report and financial statements for the year ended 31 August 2023.
Principal activities
The principal activity of the company continued to be that of ROOFING CONTRACTS
Director
The director who served the company throughout the year was as follows:
STEWART McDONALD
STEWART McDONALD
Signed on behalf of the board of directors
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Date:
01 May 2024
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5
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Independent Accountants' Report
As described on the Statement of Financial Position you are responsible for the preparation of the financial statements
for the year ended 31 August 2023 and you consider that the company is exempt from an audit under the Companies
Act 2006. 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.
JOHN Q STEWART ACCOUNTANTS
45 MAIN STREET
FAULDHOUSE
BY BATHGATE
WEST LOTHIAN
EH47 9HY
Date:
01 May 2024
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6
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Income Statement
2023
£
Turnover
953,437
Cost of sales
(705,232)
Gross profit
248,205
Administrative expenses
(79,565)
Operating profit
168,640
Interest payable and similar charges
(4,689)
163,951
Profit before taxation
(20,389)
Taxation
143,562
Profit for the financial year
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7
Registered Number :
SC155361
As at 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Statement of Financial Position
£
2023
Notes
Fixed assets
Property, plant and equipment
159,820
2
159,820
Current assets
Inventories
28,755
3
Trade and other receivables
230,238
4
Cash and cash equivalents
30,035
289,028
Trade and other payables: amounts falling due within one
year
(142,388)
5
146,640
Net current assets
Total assets less current liabilities
306,460
Trade and other payables: amounts falling due after more
than one year
(96,896)
6
209,564
Net assets/liabilities
Capital and reserves
Called up share capital
100
Retained earnings
209,464
209,564
Shareholders' funds
For the year ended 31 August 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 of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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 in accordance with the provisions applicable to companies subject to the small companies regime.
STEWART McDONALD
These financial statements were approved and authorised for issue by the Board on 01 May 2024 and were signed by:
The notes form part of these financial statements
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8
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Notes to the Financial Statements
Statutory Information
McDONALD ROOFING CONTRACTS LIMITED is a private limited company, limited by shares, domiciled in Scotland,
registration number SC155361.
Registered address:
UNIT 18
BATHVILLE BUSINESS CENTRE
ARMADALE IND ESTATE
WEST LOTHIAN
EH48 2ND
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 September 2022
93,130
87,930
5,200
108,999
98,951
10,048
Additions
(1)
-
Disposals
(1)
At 31 August 2023
15,248
186,880
202,128
Provision for depreciation and impairment
Charge for year
42,308
39,746
2,562
At 31 August 2023
42,308
39,746
2,562
At 31 August 2023
Net book value
12,686
147,134
159,820
At 31 August 2022
5,200
87,930
93,130
3. Inventories
2023
£
Stocks
28,755
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9
For the year ended 31 August 2023
McDONALD ROOFING CONTRACTS LIMITED
Notes to the Financial Statements Continued
4. Trade and other receivables
2023
£
Trade debtors
230,238
The debtors above include the following amounts falling due after more than one year:
Trade debtors
230,238
5. Trade and other payables: amounts falling due within one year
2023
£
Bank loans and overdraft
13,715
Trade creditors
84,375
Taxation and social security
20,389
Other creditors
23,909
142,388
6. Trade and other payables: amounts falling due after more than one year
2023
£
Trade creditors
96,896
7. Average number of persons employed
During the year the average number of employees was 10
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