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REGISTERED NUMBER: SC166896 (Scotland)






























Financial Statements for the Year Ended 30 September 2024

for

Robert MacKenzie Limited

Robert MacKenzie Limited (Registered number: SC166896)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Robert MacKenzie Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: R J MacKenzie





SECRETARY:





REGISTERED OFFICE: 54 Don Street
Old Aberdeen
Aberdeen
AB24 1UU





REGISTERED NUMBER: SC166896 (Scotland)





ACCOUNTANTS: A J Croll & Company
19 Bon Accord Crescent
Aberdeen
Aberdeenshire
AB11 6DE

Robert MacKenzie Limited (Registered number: SC166896)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 478,152 490,965
478,152 490,965

CURRENT ASSETS
Debtors 6 30,000 30,869
Cash at bank and in hand 45,905 66,370
75,905 97,239
CREDITORS
Amounts falling due within one year 7 4,619 7,952
NET CURRENT ASSETS 71,286 89,287
TOTAL ASSETS LESS CURRENT
LIABILITIES

549,438

580,252

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 549,436 580,250
SHAREHOLDERS' FUNDS 549,438 580,252

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2025 and were signed by:





R J MacKenzie - Director


Robert MacKenzie Limited (Registered number: SC166896)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Robert MacKenzie Limited 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

At the time of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Robert MacKenzie Limited (Registered number: SC166896)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 60,000
AMORTISATION
At 1 October 2023
and 30 September 2024 60,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023
and 30 September 2024 595,810 270 29,299 5,674 631,053
DEPRECIATION
At 1 October 2023 107,246 190 28,596 4,056 140,088
Charge for year 11,916 20 119 758 12,813
At 30 September 2024 119,162 210 28,715 4,814 152,901
NET BOOK VALUE
At 30 September 2024 476,648 60 584 860 478,152
At 30 September 2023 488,564 80 703 1,618 490,965

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors - 869
Other debtors 30,000 30,000
30,000 30,869

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 339 1,697
Other creditors 4,280 6,255
4,619 7,952

Robert MacKenzie Limited (Registered number: SC166896)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R J MacKenzie.