Adam Mackenzie Ltd Filleted Accounts Cover
Adam Mackenzie Ltd
Company No. SC690588
Information for Filing with The Registrar
28 February 2025
Adam Mackenzie Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 28 February 2025.
Principal activities
The principal activity of the company during the year under review was management consultancy activities other than financial management.
Director
The Director who served at any time during the year was as follows:
A. Mackenzie
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A. Mackenzie
Director
09 May 2025
Adam Mackenzie Ltd Balance Sheet Registrar
at
28 February 2025
Company No.
SC690588
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
1,1792,022
1,1792,022
Current assets
Cash at bank and in hand
374,428
374,428
Creditors: Amount falling due within one year
5
(2,514)
(2,396)
Net current (liabilities)/assets
(2,477)
2,032
Total assets less current liabilities
(1,298)
4,054
Net (liabilities)/assets
(1,298)
4,054
Capital and reserves
Profit and loss account
7
(1,298)
4,054
Total equity
(1,298)
4,054
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 February 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 09 May 2025 and signed on its behalf by:
A. Mackenzie
Director
09 May 2025
Adam Mackenzie Ltd Notes to the Accounts Registrar
for the year ended 28 February 2025
1
General information
Adam Mackenzie Ltd is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC690588
Its registered office is:
5 Albert Terrace
Musselburgh
Scotland
EH21 7LR
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• 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 transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
20% Straight line
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
10
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 March 2024
4,2164,216
At 28 February 2025
4,2164,216
Depreciation
At 1 March 2024
2,1942,194
Charge for the year
843843
At 28 February 2025
3,0373,037
Net book values
At 28 February 2025
1,1791,179
At 29 February 2024
2,022
2,022
5
Creditors:
amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
382
Loans from directors
1,073694
Accruals and deferred income
1,4411,320
2,5142,396
6
Share Capital
100 ordinary shares at £0.01 each
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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