01025597falsesupply of motor spares and commercial equipment2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-10-31http://www.companieshouse.gov.uk/cd:Director12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-10-31http://www.companieshouse.gov.uk/cd:Director22024-11-012025-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-11-012025-10-31http://www.companieshouse.gov.uk/pt:MotorCars2024-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:MotorCars2025-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-11-012025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-10-31http://www.companieshouse.gov.uk/2024-11-012025-10-31http://www.companieshouse.gov.uk/2024-10-31http://www.companieshouse.gov.uk/cd:FRS1022024-11-012025-10-31http://www.companieshouse.gov.uk/2025-10-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-11-012025-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-11-012025-10-31iso4217:GBPxbrli:sharesxbrli: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 THEYEARENDED31/10/2025
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