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Company Registration No. SC420476 (Scotland)
Mackenzie Court Ltd Unaudited accounts for the year ended 31 March 2025
Mackenzie Court Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mackenzie Court Ltd Company Information for the year ended 31 March 2025
Director
Jane Parks
Company Number
SC420476 (Scotland)
Registered Office
Suite 2.11 94 Hope Street Glasgow G2 6PH
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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Mackenzie Court Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,747
329
Current assets
Debtors
5
66,159
62,015
Cash at bank and in hand
2,639
1,236
68,798
63,251
Creditors: amounts falling due within one year
6
(112,232)
(90,813)
Net current liabilities
(43,434)
(27,562)
Total assets less current liabilities
(41,687)
(27,233)
Creditors: amounts falling due after more than one year
7
(1,466)
(7,575)
Net liabilities
(43,153)
(34,808)
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
(43,253)
(34,908)
Shareholders' funds
(43,153)
(34,808)
For the year ending 31 March 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 October 2025 and were signed on its behalf by
Jane Parks Director Company Registration No. SC420476
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Mackenzie Court Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Mackenzie Court Ltd is a private company, limited by shares, registered in Scotland, registration number SC420476. The registered office is Suite 2.11, 94 Hope Street, Glasgow, G2 6PH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reduce balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
2,922
Additions
2,000
At 31 March 2025
4,922
Depreciation
At 1 April 2024
2,593
Charge for the year
582
At 31 March 2025
3,175
Net book value
At 31 March 2025
1,747
At 31 March 2024
329
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Mackenzie Court Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
66,159
62,015
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
12,768
13,377
Trade creditors
4,225
3,808
Taxes and social security
7,628
5,945
Other creditors
67,238
63,232
Loans from directors
20,373
4,451
112,232
90,813
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,466
7,575
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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