2023-04-012024-03-312024-03-31falseSC391716MCA (EDINBURGH) LTD.2025-03-2047290falseiso4217:GBPxbrli:pureSC3917162023-04-01SC3917162024-03-31SC3917162023-04-012024-03-31SC3917162022-04-01SC3917162023-03-31SC3917162022-04-012023-03-31SC391716bus:SmallEntities2023-04-012024-03-31SC391716bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC391716bus:FullAccounts2023-04-012024-03-31SC391716bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC391716core:WithinOneYear2024-03-31SC391716core:AfterOneYear2024-03-31SC391716core:WithinOneYear2023-03-31SC391716core:AfterOneYear2023-03-31SC391716core:ShareCapital2024-03-31SC391716core:SharePremium2024-03-31SC391716core:RevaluationReserve2024-03-31SC391716core:OtherReservesSubtotal2024-03-31SC391716core:RetainedEarningsAccumulatedLosses2024-03-31SC391716core:ShareCapital2023-03-31SC391716core:SharePremium2023-03-31SC391716core:RevaluationReserve2023-03-31SC391716core:OtherReservesSubtotal2023-03-31SC391716core:RetainedEarningsAccumulatedLosses2023-03-31SC391716core:LandBuildings2024-03-31SC391716core:PlantMachinery2024-03-31SC391716core:Vehicles2024-03-31SC391716core:FurnitureFittings2024-03-31SC391716core:OfficeEquipment2024-03-31SC391716core:NetGoodwill2024-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2024-03-31SC391716core:ListedExchangeTraded2024-03-31SC391716core:UnlistedNon-exchangeTraded2024-03-31SC391716core:LandBuildings2023-03-31SC391716core:PlantMachinery2023-03-31SC391716core:Vehicles2023-03-31SC391716core:FurnitureFittings2023-03-31SC391716core:OfficeEquipment2023-03-31SC391716core:NetGoodwill2023-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2023-03-31SC391716core:ListedExchangeTraded2023-03-31SC391716core:UnlistedNon-exchangeTraded2023-03-31SC391716core:LandBuildings2023-04-012024-03-31SC391716core:PlantMachinery2023-04-012024-03-31SC391716core:Vehicles2023-04-012024-03-31SC391716core:FurnitureFittings2023-04-012024-03-31SC391716core:OfficeEquipment2023-04-012024-03-31SC391716core:NetGoodwill2023-04-012024-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC391716core:ListedExchangeTraded2023-04-012024-03-31SC391716core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC391716core:MoreThanFiveYears2023-04-012024-03-31SC391716core:Non-currentFinancialInstruments2024-03-31SC391716core:Non-currentFinancialInstruments2023-03-31SC391716dpl:CostSales2023-04-012024-03-31SC391716dpl:DistributionCosts2023-04-012024-03-31SC391716core:LandBuildings2023-04-012024-03-31SC391716core:PlantMachinery2023-04-012024-03-31SC391716core:Vehicles2023-04-012024-03-31SC391716core:FurnitureFittings2023-04-012024-03-31SC391716core:OfficeEquipment2023-04-012024-03-31SC391716dpl:AdministrativeExpenses2023-04-012024-03-31SC391716core:NetGoodwill2023-04-012024-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC391716dpl:GroupUndertakings2023-04-012024-03-31SC391716dpl:ParticipatingInterests2023-04-012024-03-31SC391716dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31SC391716core:ListedExchangeTraded2023-04-012024-03-31SC391716dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31SC391716core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC391716dpl:CostSales2022-04-012023-03-31SC391716dpl:DistributionCosts2022-04-012023-03-31SC391716core:LandBuildings2022-04-012023-03-31SC391716core:PlantMachinery2022-04-012023-03-31SC391716core:Vehicles2022-04-012023-03-31SC391716core:FurnitureFittings2022-04-012023-03-31SC391716core:OfficeEquipment2022-04-012023-03-31SC391716dpl:AdministrativeExpenses2022-04-012023-03-31SC391716core:NetGoodwill2022-04-012023-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC391716dpl:GroupUndertakings2022-04-012023-03-31SC391716dpl:ParticipatingInterests2022-04-012023-03-31SC391716dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC391716core:ListedExchangeTraded2022-04-012023-03-31SC391716dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC391716core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC391716core:NetGoodwill2024-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2024-03-31SC391716core:LandBuildings2024-03-31SC391716core:PlantMachinery2024-03-31SC391716core:Vehicles2024-03-31SC391716core:FurnitureFittings2024-03-31SC391716core:OfficeEquipment2024-03-31SC391716core:AfterOneYear2024-03-31SC391716core:WithinOneYear2024-03-31SC391716core:ListedExchangeTraded2024-03-31SC391716core:UnlistedNon-exchangeTraded2024-03-31SC391716core:ShareCapital2024-03-31SC391716core:SharePremium2024-03-31SC391716core:RevaluationReserve2024-03-31SC391716core:OtherReservesSubtotal2024-03-31SC391716core:RetainedEarningsAccumulatedLosses2024-03-31SC391716core:NetGoodwill2023-03-31SC391716core:IntangibleAssetsOtherThanGoodwill2023-03-31SC391716core:LandBuildings2023-03-31SC391716core:PlantMachinery2023-03-31SC391716core:Vehicles2023-03-31SC391716core:FurnitureFittings2023-03-31SC391716core:OfficeEquipment2023-03-31SC391716core:AfterOneYear2023-03-31SC391716core:WithinOneYear2023-03-31SC391716core:Lis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MCA (EDINBURGH) LTD.

Registered Number
SC391716
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

MCA (EDINBURGH) LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

ATWAL, Harjinder Singh
ATWAL, Narinder Singh

Company Secretary

ATWAL, Harjinder

Registered Address

108/1 George Street
Edinburgh
EH2 4LH

Registered Number

SC391716 (Scotland)
MCA (EDINBURGH) LTD.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3569875
Tangible assets426,34835,353
26,91736,228
Current assets
Stocks56,0148,385
Debtors6299,760364,529
Cash at bank and on hand16,11314,441
321,887387,355
Creditors amounts falling due within one year7(207,102)(223,520)
Net current assets (liabilities)114,785163,835
Total assets less current liabilities141,702200,063
Creditors amounts falling due after one year8(50,468)(85,609)
Provisions for liabilities9(4,839)(4,839)
Net assets86,395109,615
Capital and reserves
Called up share capital100100
Profit and loss account86,295109,515
Shareholders' funds86,395109,615
The financial statements were approved and authorised for issue by the Board of Directors on 20 March 2025, and are signed on its behalf by:
ATWAL, Harjinder Singh
Director
Registered Company No. SC391716
MCA (EDINBURGH) LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
MCA (Edinburgh) Ltd. 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.
Statement of compliance
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 over a period of 10 years.
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 (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Finance leases and hire purchase contracts
Rentals payable under operating lease, including any lease incentive received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative time pattern in which economic benefits from the lease asset are consumed.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 233,0563,056
At 31 March 243,0563,056
Amortisation and impairment
At 01 April 232,1812,181
Charge for year306306
At 31 March 242,4872,487
Net book value
At 31 March 24569569
At 31 March 23875875
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 235,918206,94092,765305,623
At 31 March 245,918206,94092,765305,623
Depreciation and impairment
At 01 April 234,216181,94384,111270,270
Charge for year5926,2492,1649,005
At 31 March 244,808188,19286,275279,275
Net book value
At 31 March 241,11018,7486,49026,348
At 31 March 231,70224,9978,65435,353
5.Stocks

2024

2023

££
Finished goods6,0148,385
Total6,0148,385
6.Debtors: amounts due within one year

2024

2023

££
Other debtors275,538322,530
Prepayments and accrued income24,22241,999
Total299,760364,529
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables124,28248,558
Bank borrowings and overdrafts35,14154,558
Taxation and social security6,06715,452
Other creditors28,36585,426
Accrued liabilities and deferred income13,24719,526
Total207,102223,520
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts50,46885,609
Total50,46885,609
Included within other creditors falling due within one year and creditors falling due after more than one year is £85,609 (2023: £120,750) in respect of a bank loan which is guaranteed by the government under Coronavirus Business Interruption Loan Scheme. Bank loan is secured by a fixed and floating charge over present and future assets of the company.
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,8394,839
Total4,8394,839
10.Other commitments
LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £70,000(2023: £70,000) Between two and five years: £280,000(2023: £280,000)
11.Related party transactions
Included in other debtors are the amounts due from the group companies due with in 12 months. HWS Edinburgh Ltd £222,714 (2023: £222,714), PB Edinburgh Ltd £10,891 (2023: £10,891) and NA Edinburgh Ltd £10,000 (2023: £10,000), Hadplaid £13,364 (2023: £67,621) Hadplaid Ltd acts as management company for MCA Edinburgh Ltd. The management charges amounting to £319,412 (2023: 291,845) recorded in accounts are paid to Hadplaid Ltd. Included in other creditors due with in 12months are the amounts owed to companies connected to the director. Jedco Ltd: £2,124 (2023: £2,124) and HA Fife Ltd £3,500 (2023: £3,500)