REGISTERED NUMBER: NI065272 (Northern Ireland)

Financial Statements for the Year Ended 31 July 2025

for

McKenzies (Campsie) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D M McKenzie

Mr S A McKenzie

Mr S McKenzie

Ms S L McKenzie

REGISTERED OFFICE:

76-86 Duncrue Street

Belfast

BT3 9AR

REGISTERED NUMBER:

NI065272 (Northern Ireland)

SENIOR STATUTORY AUDITOR:

Anthony Bradley FCA

AUDITORS:

Cleaver Black

Chartered Accountants

Registered Auditors

Suite 5 Ormeau House

91-97 Ormeau Road

Belfast

Co. Antrim

BT7 1SH

FIXED ASSETS

Tangible assets

4

992,203

1,093,893

CURRENT ASSETS

Debtors

5

819,200

821,295

CREDITORS

Amounts falling due within one year

6

(1,353

)

(1,353

)

NET CURRENT ASSETS

817,847

819,942

TOTAL ASSETS LESS CURRENT LIABILITIES

1,810,050

1,913,835

CREDITORS

Amounts falling due after more than one year

7

(9,719

)

(25,259

)

PROVISIONS FOR LIABILITIES

(73,078

)

(92,012

)

NET ASSETS

1,727,253

1,796,564

CAPITAL AND RESERVES

Called up share capital

28,599

28,599

Revaluation reserve

8

92,147

92,147

Capital redemption reserve

5,516

5,516

Retained earnings

1,600,991

1,670,302

1,727,253

1,796,564

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 28 April 2026 and were signed on its behalf by:

Mr S A McKenzie - Director

1.	STATUTORY INFORMATION

McKenzies (Campsie) Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

2% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors of McKenzies (Campsie) Limited have reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future.

Accordingly, McKenzies (Campsie) Limited continues to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

842,591

1,254,720

43,878

191,672

2,332,861

DEPRECIATION

At 1 August 2024

170,310

888,659

40,660

139,339

1,238,968

Charge for year

16,852

57,097

741

27,000

101,690

At 31 July 2025

187,162

945,756

41,401

166,339

1,340,658

NET BOOK VALUE

At 31 July 2025

655,429

308,964

2,477

25,333

992,203

At 31 July 2024

672,281

366,061

3,218

52,333

1,093,893

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

2,095

Amounts owed by group undertakings

818,872

818,872

VAT

328

328

819,200

821,295

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

208

208

Accruals

1,145

1,145

1,353

1,353

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Preference shares

1

1

Deferred government grants

9,718

25,258

9,719

25,259

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

1

1

8.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

92,147

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Anthony Bradley FCA (Senior Statutory Auditor)

for and on behalf of Cleaver Black

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S A McKenzie.

The Ultimate Parent Company is McKenzies NI Limited whose registered office is detailed below:

76-86 Duncrue Street

Belfast

Northern Ireland

BT3 9AR