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MACKAY JOINERS LIMITED

Registered Number
SC594785
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

MACKAY JOINERS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

MACKAY, Aidan
MACKAY, Andrew
MACKAY, Catherine
MACKAY, Emma
MACKAY, John

Registered Address

Bishopton House
78 Greenock Road
Bishopton
PA7 5RT

Registered Number

SC594785 (Scotland)
MACKAY JOINERS LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,91313,217
9,91313,217
Current assets
Debtors4156,490210,348
Cash at bank and on hand106,31730,616
262,807240,964
Creditors amounts falling due within one year5(206,105)(150,540)
Net current assets (liabilities)56,70290,424
Total assets less current liabilities66,615103,641
Creditors amounts falling due after one year6(66,185)(103,060)
Net assets430581
Capital and reserves
Called up share capital200200
Profit and loss account230381
Shareholders' funds430581
The financial statements were approved and authorised for issue by the Board of Directors on 24 January 2025, and are signed on its behalf by:
MACKAY, John
Director
Registered Company No. SC594785
MACKAY JOINERS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year98
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 May 2314,0006,22520,225
At 30 April 2414,0006,22520,225
Depreciation and impairment
At 01 May 234,5942,4147,008
Charge for year3,304-3,304
At 30 April 247,8982,41410,312
Net book value
At 30 April 246,1023,8119,913
At 30 April 239,4063,81113,217
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables54,12091,035
Other debtors102,370119,313
Total156,490210,348
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,69719,980
Bank borrowings and overdrafts35,80035,800
Taxation and social security99,79790,140
Finance lease and HP contracts2,8002,800
Other creditors50,0111,820
Total206,105150,540
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts61,75295,827
Other creditors4,4337,233
Total66,185103,060
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts4,4337,233
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MACKAY, John065,507065,507
MACKAY, Aidan06,76706,767
MACKAY, Emma06,91006,910
MACKAY, Andrew07,20307,203
086,387086,387