1 August 2024 false No description of principal activity Taxfiler 2024.6 SC636344business:PrivateLimitedCompanyLtd2024-08-012025-07-31 SC6363442024-07-31 SC6363442024-08-012025-07-31 SC636344business:AuditExemptWithAccountantsReport2024-08-012025-07-31 SC636344business:FilletedAccounts2024-08-012025-07-31 SC6363442025-07-31 SC636344business:Director12024-08-012025-07-31 SC636344business:RegisteredOffice2024-08-012025-07-31 SC6363442024-07-31 SC636344core:WithinOneYear2025-07-31 SC636344core:WithinOneYear2024-07-31 SC636344core:AfterOneYear2025-07-31 SC636344core:AfterOneYear2024-07-31 SC636344countries:Scotland2024-08-012025-07-31 SC6363442023-08-012024-07-31 SC636344business:Micro-entities2024-08-012025-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC636344 (Scotland)
Mckay Smith Ltd Unaudited accounts for the year ended 31 July 2025
Mckay Smith Ltd Annual report and unaudited accounts for the year ended 31 July 2025
CONTENTS
PAGE
Company information
3
Statement of financial position
4
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Mckay Smith Ltd Company Information for the year ended 31 July 2025
Director
Fiona Mcleish
Company Number
SC636344 (Scotland)
Registered Office
Castlemount 7 Rhynd Lane Perth PH2 8QT Scotland
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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Mckay Smith Ltd Statement of Financial Position as at 31 July 2025
2025 
2024 
£ 
£ 
Fixed assets
88 
691 
Current assets
84,310 
(159)
Creditors: amounts falling due within one year
(82,068)
7,692 
Net current assets
2,242 
7,533 
Total assets less current liabilities
2,330 
8,224 
Creditors: amounts falling due after more than one year
(7,199)
(8,158)
(Net liabilities)/net assets
(4,869)
66 
Capital and reserves
(4,869)
66 
NOTES TO THE ACCOUNTS
1 Statutory information
Mckay Smith Ltd is a private company, limited by shares, registered in Scotland, registration number SC636344. The registered office is Castlemount, 7 Rhynd Lane, Perth, PH2 8QT, Scotland.
2 Average number of employees
During the year the average number of employees was 2 (2024: 2).
For the year ending 31 July 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 29 July 2026
Fiona Mcleish Director Company Registration No. SC636344
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