IRIS Accounts Production v24.1.9.2 SC683355 Board of Directors Board of Directors Board of Directors Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6833552023-03-31SC6833552024-03-31SC6833552023-04-012024-03-31SC6833552022-03-31SC6833552022-04-012023-03-31SC6833552023-03-31SC683355ns15:Scotland2023-04-012024-03-31SC683355ns14:PoundSterling2023-04-012024-03-31SC683355ns10:Director12023-04-012024-03-31SC683355ns10:Director22023-04-012024-03-31SC683355ns10:Director32023-04-012024-03-31SC683355ns10:Director42023-04-012024-03-31SC683355ns10:PrivateLimitedCompanyLtd2023-04-012024-03-31SC683355ns10:SmallEntities2023-04-012024-03-31SC683355ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC683355ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-31SC683355ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC683355ns10:FullAccounts2023-04-012024-03-31SC68335512023-04-012024-03-31SC683355ns10:RegisteredOffice2023-04-012024-03-31SC683355ns5:CurrentFinancialInstruments2024-03-31SC683355ns5:CurrentFinancialInstruments2023-03-31SC683355ns5:Non-currentFinancialInstruments2024-03-31SC683355ns5:Non-currentFinancialInstruments2023-03-31SC683355ns5:ShareCapital2024-03-31SC683355ns5:ShareCapital2023-03-31SC683355ns5:RetainedEarningsAccumulatedLosses2024-03-31SC683355ns5:RetainedEarningsAccumulatedLosses2023-03-31SC683355ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC683355ns5:ComputerSoftware2023-04-012024-03-31SC683355ns5:PlantMachinery2023-04-012024-03-31SC683355ns5:IntangibleAssetsOtherThanGoodwill2024-03-31SC683355ns5:PlantMachinery2023-03-31SC683355ns5:PlantMachinery2024-03-31SC683355ns5:PlantMachinery2023-03-31SC683355ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31SC683355ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: SC683355 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

McKee Campbell Morrison Limited

McKee Campbell Morrison Limited (Registered number: SC683355)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


McKee Campbell Morrison Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: A J McKee
Ms M M Matheson
Ms S E Campbell
F L Morrison





REGISTERED OFFICE: The Hatrack
144 St Vincent Street
Glasgow
G2 5LQ





REGISTERED NUMBER: SC683355 (Scotland)





ACCOUNTANTS: Advantage Accounting (Scotland) Ltd
Pavilion 2
Finnieston Business Park
Minerva Way
Glasgow
G3 8AU

McKee Campbell Morrison Limited (Registered number: SC683355)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,489 -
Tangible assets 5 214,321 119,696
215,810 119,696

CURRENT ASSETS
Stocks 76,782 30,054
Debtors 6 180,672 176,045
Investments 7 2 2
Cash at bank and in hand 2,312,241 1,385,442
2,569,697 1,591,543
CREDITORS
Amounts falling due within one year 8 1,975,734 1,250,236
NET CURRENT ASSETS 593,963 341,307
TOTAL ASSETS LESS CURRENT
LIABILITIES

809,773

461,003

CREDITORS
Amounts falling due after more than one
year

9

(184,673

)

(96,840

)

PROVISIONS FOR LIABILITIES (49,570 ) (22,742 )
NET ASSETS 575,530 341,421

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 575,526 341,417
SHAREHOLDERS' FUNDS 575,530 341,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

McKee Campbell Morrison Limited (Registered number: SC683355)

Balance Sheet - continued
31 March 2024


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 Board of Directors and authorised for issue on 15 August 2024 and were signed on its behalf by:




Ms S E Campbell - Director F L Morrison - Director




Ms M M Matheson - Director A J McKee - Director


McKee Campbell Morrison Limited (Registered number: SC683355)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

McKee Campbell Morrison Limited 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 consideration received or receivable, excluding discounts, rebates, value added tax and other sales.

Revenue is generated from the provision of legal services to clients, invoiced on completion of work. Where work is substantially completed a figure for Work in Progress is included based on time records

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 - 33% on cost, 20% on reducing balance and 15% on reducing balance

Work in progress
Work in progress is recognised based on the estimated value of legal work provided at the year end date. It is valued at the lower of cost and net realisable value.

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.

McKee Campbell Morrison Limited (Registered number: SC683355)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 1,655
At 31 March 2024 1,655
AMORTISATION
Charge for year 166
At 31 March 2024 166
NET BOOK VALUE
At 31 March 2024 1,489

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 192,085
Additions 158,620
At 31 March 2024 350,705
DEPRECIATION
At 1 April 2023 72,389
Charge for year 63,995
At 31 March 2024 136,384
NET BOOK VALUE
At 31 March 2024 214,321
At 31 March 2023 119,696

McKee Campbell Morrison Limited (Registered number: SC683355)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 134,071 128,084
Other debtors 46,601 47,961
180,672 176,045

7. CURRENT ASSET INVESTMENTS
31.3.24 31.3.23
£    £   
Unlisted investments 2 2

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 31,420 16,146
Amounts owed to group undertakings 2 2
Taxation and social security 307,081 229,657
Other creditors 1,637,231 1,004,431
1,975,734 1,250,236

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 184,673 96,840