Company No: SC512302 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Murdo Mackay

REGISTERED OFFICE	Unit G3 Scrabster Business Park
	Scrabster
	Thurso
	KW14 7UJ
	Scotland
	United Kingdom

COMPANY NUMBER

SC512302 (Scotland)

CHARTERED ACCOUNTANTS	Johnston Carmichael LLP
	Clava House
	Cradlehall Business Park
	Inverness
	IV2 5GH

		2025		2024
		£		£
Fixed assets		323,465		184,348
Current assets		227,180		223,871
Prepayments and accrued income		13,346		9,000
Creditors: amounts falling due within one year		( 302,826)		( 167,428)
Net current (liabilities)/assets		( 62,300)		65,443
Total assets less current liabilities		261,165		249,791
Creditors: amounts falling due after more than one year		( 40,046)		( 79,143)
Accruals and deferred income		( 8,011)		( 8,562)
Net assets		213,108		162,086
Capital and reserves		213,108		162,086

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of M Mackay Engineering Services Ltd (registered number: SC512302) were approved and authorised for issue by the director on 19 May 2026 and were signed on its behalf by:

Murdo Mackay Director

1. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including the director	5		4