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K MCCORMICK PLANT HIRE LIMITED

Registered Number
SC642040
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

K MCCORMICK PLANT HIRE LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

MCCORMICK, Keirran

Registered Address

23 Fitzpatrick Way
Paisley
PA3 2DU

Registered Number

SC642040 (Scotland)
K MCCORMICK PLANT HIRE LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets315,95518,775
15,95518,775
Current assets
Debtors22136,301
Cash at bank and on hand524,066
27340,367
Creditors amounts falling due within one year4(31,813)(36,241)
Net current assets (liabilities)(31,540)4,126
Total assets less current liabilities(15,585)22,901
Creditors amounts falling due after one year5(7,843)(12,227)
Net assets(23,428)10,674
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(24,428)9,674
Shareholders' funds(23,428)10,674
The financial statements were approved and authorised for issue by the Director on 12 March 2025, and are signed on its behalf by:
MCCORMICK, Keirran
Director
Registered Company No. SC642040
K MCCORMICK PLANT HIRE LIMITED
Notes to the Financial Statements
for the year ended 30 September 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.
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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
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.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 October 224,20018,79022,990
Additions3,833-3,833
At 30 September 238,03318,79026,823
Depreciation and impairment
At 01 October 227703,4454,215
Charge for year1,0175,6366,653
At 30 September 231,7879,08110,868
Net book value
At 30 September 236,2469,70915,955
At 30 September 223,43015,34518,775
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security19,60417,704
Finance lease and HP contracts4,7824,782
Other creditors7,42712,455
Accrued liabilities and deferred income-1,300
Total31,81336,241
5.Creditors: amounts due after one year

2023

2022

££
Other creditors7,84312,227
Total7,84312,227
6.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts7,84312,227