MA Kilmarnock Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC718179 (Scotland)

Unaudited Financial Statements For The Year Ended 31 December 2025

for

MA Kilmarnock Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Ahmed

REGISTERED OFFICE:

119 King Street

Kilmarnock

KA11 1QD

REGISTERED NUMBER:

SC718179 (Scotland)

FIXED ASSETS

Intangible assets

4

50,000

Tangible assets

5

65,239

48,479

115,239

98,479

CURRENT ASSETS

Stocks

1,327

1,863

Debtors

6

220

31,473

Cash at bank and in hand

173,705

66,736

175,252

100,072

CREDITORS

Amounts falling due within one year

7

73,547

28,777

NET CURRENT ASSETS

101,705

71,295

TOTAL ASSETS LESS CURRENT
LIABILITIES

216,944

169,774

CREDITORS

Amounts falling due after more than one
year

8

95,000

NET ASSETS

121,944

74,774

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

121,844

74,674

SHAREHOLDERS' FUNDS

121,944

74,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 7 July 2026 and were signed by:

M Ahmed - Director

1.	STATUTORY INFORMATION

MA Kilmarnock Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

50,000

NET BOOK VALUE

At 31 December 2025

50,000

At 31 December 2024

50,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

52,479

Additions

33,070

At 31 December 2025

85,549

DEPRECIATION

At 1 January 2025

4,000

Charge for year

16,310

At 31 December 2025

20,310

NET BOOK VALUE

At 31 December 2025

65,239

At 31 December 2024

48,479

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

220

31,473

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

1,908

1,482

Tax

22,890

7,669

PAYE

951

298

VAT

37,386

14,671

Directors' loan accounts

7,780

-

Accrued expenses

2,632

4,657

73,547

28,777

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

MA Linwood Ltd

95,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

100

Ordinary

1

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

74,674

Profit for the year

47,170

At 31 December 2025

121,844