01025597 false supply of motor spares and commercial equipment 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2024-10-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-10-31 http://www.companieshouse.gov.uk/cd:Director1 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-10-31 http://www.companieshouse.gov.uk/cd:Director2 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-10-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:MotorCars 2024-10-31 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-10-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:MotorCars 2025-10-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-10-31 http://www.companieshouse.gov.uk/2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2024-10-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/2025-10-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-11-01 2025-10-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01025597
K & S McKenzie Limited
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
Stuart Armstrong & Co Limited
5 Fisher Street
Carlisle
Cumbria
CA3 8RR

K & S McKenzie Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
Mr S McKenzie
Mr A McKenzie
REGISTERED OFFICE
Millbrook Road
Kingstown Industrial Estate
CARLISLE
Cumbria
CA3 0EU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 01025597
ACCOUNTANTS
Stuart Armstrong & Co Limited
5 Fisher Street
Carlisle
Cumbria
CA3 8RR

K & S McKenzie Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

K & S McKenzie Limited

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 1,953,804 |  |  |  | 2,002,151
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 768,648 |  |  |  | 456,926 |  |
Debtors |  | 5 |  | 1,093,459 |  |  |  | 1,174,206 |  |
Cash at bank and in hand |  |  |  | 364,183 |  |  |  | 99,012 |  |
|  |  |  | 2,226,290 |  |  |  | 1,730,144 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 1,007,122 |  |  |  | 722,223 |  |
NET CURRENT ASSETS |  |  |  |  |  | 1,219,168 |  |  |  | 1,007,921
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 3,172,972 |  |  |  | 3,010,072
PROVISIONS FOR LIABILITIES AND CHARGES |  | 7 |  |  |  | 205,067 |  |  |  | 214,492
NET ASSETS |  |  |  |  |  | 2,967,905 |  |  |  | 2,795,580
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 7,300 |  |  |  | 7,300
Other reserves |  | 9 |  |  |  | 4,700 |  |  |  | 4,700
Profit and loss account |  |  |  |  |  | 2,955,905 |  |  |  | 2,783,580
SHAREHOLDERS' FUNDS |  |  |  |  |  | 2,967,905 |  |  |  | 2,795,580
For the year ending 31/10/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 05/12/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mr A McKenzie |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

K & S McKenzie Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Long Leasehold Properties |  | straight line 1%
Plant and Machinery |  | reducing balance 15%
Equipment |  | straight line 15%
Motor Cars |  | reducing balance 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 37 |  | 37

K & S McKenzie Limited

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |
|  | Long Leasehold |  | Plant and |  |  |  |  |  |
|  | Properties |  | Machinery |  | Equipment |  | Motor Cars |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |
At 01/11/2024 |  | 1,197,292 |  | 435,619 |  | 85,268 |  | 735,224 |  | 2,453,403
Additions |  | - |  | 50,195 |  | 1,326 |  | 124,850 |  | 176,371
Disposals |  | - |  | - |  | - |  | (62,095) |  | (62,095)
At 31/10/2025 |  | 1,197,292 |  | 485,814 |  | 86,594 |  | 797,979 |  | 2,567,679
Depreciation |  |  |  |  |  |  |  |  |  |
At 01/11/2024 |  | 46,350 |  | 130,835 |  | 29,204 |  | 244,863 |  | 451,252
Disposals |  | - |  | - |  | - |  | (18,319) |  | (18,319)
For the year |  | 11,973 |  | 50,826 |  | 12,489 |  | 105,654 |  | 180,942
At 31/10/2025 |  | 58,323 |  | 181,661 |  | 41,693 |  | 332,198 |  | 613,875
Net Book Amounts |  |  |  |  |  |  |  |  |  |
At 31/10/2025 |  | 1,138,969 |  | 304,153 |  | 44,901 |  | 465,781 |  | 1,953,804
At 31/10/2024 |  | 1,150,942 |  | 304,784 |  | 56,064 |  | 490,361 |  | 2,002,151

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 768,648 |  | 456,926
|  |  |  | 768,648 |  | 456,926

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 1,047,696 |  | 1,032,466
UK corporation tax |  |  |  | - |  | 13,929
VAT |  |  |  | - |  | 89,735
Prepayments |  |  |  | 45,763 |  | 38,076
|  |  |  | 1,093,459 |  | 1,174,206

K & S McKenzie Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 70,600 |  | -
VAT |  |  |  | 71,486 |  | -
PAYE control |  |  |  | 36,778 |  | 30,655
Credit card- Barclaycard |  |  |  | 2,811 |  | 3,979
Trade creditors |  |  |  | 813,901 |  | 676,779
Pension schemes |  |  |  | 5,146 |  | 4,410
Accruals |  |  |  | 6,400 |  | 6,400
|  |  |  | 1,007,122 |  | 722,223

7. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 205,067 |  | 214,492
|  |  |  | 205,067 |  | 214,492

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
7300 Ordinary shares of £1 each |  |  |  | 7300 |  | 7300
|  |  |  | 7,300 |  | 7,300

9. OTHER RESERVES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Other reserves |  |  |  | 4,700 |  | 4,700
|  |  |  | 4,700 |  | 4,700