REGISTERED NUMBER: SC263883 (Scotland)

Financial Statements

for the Year Ended 30 June 2025

for

McKenzie Plant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D McKenzie

REGISTERED OFFICE:

Lochfern

Gartocharn

Alexandria

G83 8RR

REGISTERED NUMBER:

SC263883 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Property, plant and equipment

4

26,687

31,459

CURRENT ASSETS

Debtors

5

1,631

2,045

Cash at bank and in hand

86,191

81,461

87,822

83,506

CREDITORS

Amounts falling due within one year

6

11,773

15,842

NET CURRENT ASSETS

76,049

67,664

TOTAL ASSETS LESS CURRENT LIABILITIES

102,736

99,123

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

102,734

99,121

SHAREHOLDERS' FUNDS

102,736

99,123

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 20 October 2025 and were signed by:

D McKenzie - Director

1.	STATUTORY INFORMATION

McKenzie Plant 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

Revenue 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

44,250

599

7,100

347

52,296

DEPRECIATION

At 1 July 2024

13,408

565

6,567

297

20,837

Charge for year

4,626

5

133

8

4,772

At 30 June 2025

18,034

570

6,700

305

25,609

NET BOOK VALUE

At 30 June 2025

26,216

29

400

42

26,687

At 30 June 2024

30,842

34

533

50

31,459

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

1,631

2,045

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Tax

7,703

10,090

Social security and other taxes

(666

)

(487

)

VAT

2,494

3,795

Directors' current accounts

-

600

Accrued expenses

2,242

1,844

11,773

15,842

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

2

Ordinary

£1

2

2