2023-02-01 SC171802 2024-01-31 SC171802 2023-02-01 2024-01-31 SC171802 2023-01-31 SC171802 2022-02-01 2023-01-31 SC171802 uk-core:WithinOneYear 2023-01-31 SC171802 uk-core:WithinOneYear 2024-01-31 SC171802 uk-core:ShareCapital 2024-01-31 SC171802 uk-core:ShareCapital 2023-01-31 SC171802 uk-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC171802 uk-core:RetainedEarningsAccumulatedLosses 2023-01-31 SC171802 uk-bus:Director1 2023-02-01 2024-01-31 SC171802 uk-core:ToolsEquipment 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure SC171802 uk-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC171802 uk-bus:FRS102 2023-02-01 2024-01-31 SC171802 uk-bus:FilletedAccounts 2023-02-01 2024-01-31 SC171802 uk-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31
MACPHAIL ENGINEERING LIMITED
Registered Number:SC171802
For the year ended 31 January 2024
Scotland
Unaudited Financial Statements
2
Registered Number :
SC171802
As at 31 January 2024
MACPHAIL ENGINEERING LIMITED
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
200
200
2
200
200
Current assets
768
Cash and cash equivalents
503
503
768
Trade and other payables: amounts falling due within one
year
(1,193)
(1,000)
3
(425)
(497)
Net current liabilities
Total assets less current liabilities
(297)
(225)
(297)
Net liabilities
(225)
Capital and reserves
Called up share capital
100
100
Retained earnings
(397)
(325)
(297)
(225)
Shareholders' funds
For the year ended 31 January 2024 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 January 2024 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
CAMERON MACPHAIL Director
These financial statements were approved and authorised for issue by the Board on 01 February 2024 and were signed by:
The notes form part of these financial statements
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3
For the year ended 31 January 2024
MACPHAIL ENGINEERING LIMITED
Notes to the Financial Statements
Statutory Information
MACPHAIL ENGINEERING LIMITED is a private limited company, limited by shares, domiciled in Scotland,
registration number SC171802.
Registered address:
DUNROMYN
MONTROSE ROAD
AUCHTERARDER
PERTHSHIRE
PH3 1BZ
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.
Revenue recognition
Turnover represents amounts receivable for services.There was no turnover this year.
Property, plant and equipment
Tangible fixed assets,are stated at cost less depreciation.
Plant and machinery
10 Reducing balance
2. Property, plant and equipment
Plant and
machinery
£
Cost or
valuation
At 01 February 2023
200
At 31 January 2024
200
At 31 January 2024
Net book value
200
At 31 January 2023
200
3. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Other creditors
1,000
1,193
4. Average number of persons employed
During the year the average number of employees was 0
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4
For the year ended 31 January 2024
MACPHAIL ENGINEERING LIMITED
Notes to the Financial Statements Continued
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