REGISTERED NUMBER: 11244239 (England and Wales)

MACKENZIE MOTORS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B M Fergie

Mrs J L Fergie

SECRETARY:

Mrs J L Fergie

REGISTERED OFFICE:

Unit 6 Stone Lane Industrial Estate

Wimborne

Dorset

BH21 1HB

REGISTERED NUMBER:

11244239 (England and Wales)

ACCOUNTANTS:

Sau Kee Li CTA ATT

87 North Road

Parkstone

Poole

Dorset

BH14 0LT

FIXED ASSETS

Tangible assets

4

45,026

494

CURRENT ASSETS

Debtors

5

-

4,089

Cash at bank and in hand

(69

)

4,907

(69

)

8,996

CREDITORS

Amounts falling due within one year

6

10,525

5,810

NET CURRENT (LIABILITIES)/ASSETS

(10,594

)

3,186

TOTAL ASSETS LESS CURRENT LIABILITIES

34,432

3,680

CREDITORS

Amounts falling due after more than one year

7

24,712

-

NET ASSETS

9,720

3,680

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9,620

3,580

SHAREHOLDERS' FUNDS

9,720

3,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

B M Fergie - Director

1.	STATUTORY INFORMATION

Mackenzie Motors Ltd is a private company, limited by shares , registered in England and Wales. 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

1,080

Additions

59,541

At 31 March 2025

60,621

DEPRECIATION

At 1 April 2024

586

Charge for year

15,009

At 31 March 2025

15,595

NET BOOK VALUE

At 31 March 2025

45,026

At 31 March 2024

494

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,320

Other debtors

-

769

-

4,089

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,250

4,831

Taxation and social security

1,275

979

10,525

5,810

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

24,712

-