REGISTERED NUMBER: SC104197 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Mackenzie's (Cambuslang) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F O'Neill

REGISTERED OFFICE:

Somervell Street

Cambuslang

Glasgow

G72 7EB

REGISTERED NUMBER:

SC104197 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Tangible assets

4

284,488

71,229

CURRENT ASSETS

Debtors

5

198,652

150,409

Cash at bank and in hand

88,904

99,827

287,556

250,236

CREDITORS

Amounts falling due within one year

6

187,385

122,563

NET CURRENT ASSETS

100,171

127,673

TOTAL ASSETS LESS CURRENT LIABILITIES

384,659

198,902

CREDITORS

Amounts falling due after more than one year

7

(172,509

)

-

PROVISIONS FOR LIABILITIES

(24,144

)

(17,469

)

NET ASSETS

188,006

181,433

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

187,906

181,333

188,006

181,433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 7 August 2025 and were signed by:

F O'Neill - Director

1.	STATUTORY INFORMATION

Mackenzie's (Cambuslang) 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price, less any impairment. 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.

Cash and bank balances

Cash and bank balances are measured at the transaction price.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

209,387

84,354

30,304

324,045

Additions

233,616

65,616

5,959

305,191

Disposals

-

(40,853

)

-

(40,853

)

At 30 June 2025

443,003

109,117

36,263

588,383

DEPRECIATION

At 1 July 2024

170,780

52,993

29,043

252,816

Charge for year

68,056

11,659

1,771

81,486

Eliminated on disposal

-

(30,407

)

-

(30,407

)

At 30 June 2025

238,836

34,245

30,814

303,895

NET BOOK VALUE

At 30 June 2025

204,167

74,872

5,449

284,488

At 30 June 2024

38,607

31,361

1,261

71,229

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

188,726

143,114

Redseven transport

-

1,350

Prepayments

9,926

5,945

198,652

150,409

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

50,007

4,435

Trade creditors

79,634

67,815

Amounts owed to participating interests

18,948

28,714

Tax

-

8,500

Social security and other taxes

4,418

4,149

VAT

23,249

3,898

Other creditors

-

2,086

Pension

1,130

1,133

Accrued expenses

9,999

1,833

187,385

122,563

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

172,509

-