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MAC PLUMBING SOLUTIONS LIMITED

Registered Number
SC714788
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

MAC PLUMBING SOLUTIONS LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

MACFARLANE, Kieran

Registered Address

2a Haddington Station Industrial Site
Haddington
EH41 3PP

Registered Number

SC714788 (Scotland)
MAC PLUMBING SOLUTIONS LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks300-
Debtors32,2163,230
Cash at bank and on hand9,72125,395
12,23728,625
Creditors amounts falling due within one year4(2,800)(11,750)
Net current assets (liabilities)9,43716,875
Total assets less current liabilities9,43716,875
Net assets9,43716,875
Capital and reserves
Called up share capital100100
Profit and loss account9,33716,775
Shareholders' funds9,43716,875
The financial statements were approved and authorised for issue by the Director on 21 August 2024, and are signed on its behalf by:
MACFARLANE, Kieran
Director
Registered Company No. SC714788
MAC PLUMBING SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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 year33
3.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables1,7583,230
Prepayments and accrued income458-
Total2,2163,230
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-255
Taxation and social security2,02910,945
Other creditors489254
Accrued liabilities and deferred income282296
Total2,80011,750
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MACFARLANE, Kieran164888648404
164888648404