Company Registration No. SC574776 (Scotland)
Kevin MacKenzie Architecture and Design Ltd
Unaudited accounts
for the year ended 31 August 2025
Kevin MacKenzie Architecture and Design Ltd
Unaudited accounts
Contents
Kevin MacKenzie Architecture and Design Ltd
Company Information
for the year ended 31 August 2025
Company Number
SC574776 (Scotland)
Registered Office
17 Victoria Park
Haddington
East Lothian
EH41 3JX
Scotland
Accountants
Green Shoots Accountancy Services Ltd
Kilspindie House
38 Market Street
Haddington
East Lothian
EH41 3JE
Kevin MacKenzie Architecture and Design Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
1,964
3,285
Investment property
34,934
-
Cash at bank and in hand
4,647
8,980
Creditors: amounts falling due within one year
(7,000)
(8,174)
Net current (liabilities)/assets
(1,581)
5,312
Total assets less current liabilities
35,317
8,597
Creditors: amounts falling due after more than one year
(23,967)
-
Called up share capital
100
100
Profit and loss account
11,250
8,497
Shareholders' funds
11,350
8,597
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 November 2025 and were signed on its behalf by
Kevin MacKenzie
Director
Company Registration No. SC574776
Kevin MacKenzie Architecture and Design Ltd
Notes to the Accounts
for the year ended 31 August 2025
Kevin MacKenzie Architecture and Design Ltd is a private company, limited by shares, registered in Scotland, registration number SC574776. The registered office is 17 Victoria Park, Haddington, East Lothian, EH41 3JX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Straight Line Basis over 4 years
Computer equipment
Straight Line Basis over 4 years
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Kevin MacKenzie Architecture and Design Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
1,070
8,833
9,903
At 31 August 2025
1,070
8,833
9,903
At 1 September 2024
1,069
5,549
6,618
Charge for the year
-
1,321
1,321
At 31 August 2025
1,069
6,870
7,939
At 31 August 2025
1
1,963
1,964
At 31 August 2024
1
3,284
3,285
Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. In future periods, it will be measured at a fair value at each reporting date with changes in fair value recognised in profit or loss.
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
6,870
6,854
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).