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Mackenzietraining Ltd
Unaudited Financial Statements
for the year ended 30 September 2025
Company registration number SC744066
(Scotland)

# Company Information

For the year ended 30 September 2025

Director | Mackenzie, Kyle Alexander

Registered office | 89 Broomieknowe Gardens
| Bonnyrigg
| EH19 2JD

Registered number | SC744066

Accountant | 2020 ACCOUNTANCY
| Bourne Space
| Bourne House
| 23 Hinton Road
| Bournemouth
| Bournemouth
| BH1 2EF

# Statement of Financial Position

As at 30 September 2025

| Notes |
2025
2024
£
£
£
£
Current assets
Debtors
| 4 |
1
1
Cash at bank and in hand
3,467
4,315
3,468
4,316
Creditors
Amounts falling due within one year
| 5 |
(769)
(648)
(769)
(648)
Net current assets (liabilities)
2,699
3,668
Total assets less current liabilities
2,699
3,668
Net assets (liabilities)
2,699
3,668
Capital and reserves
Called up share capital
1
1
Profit and loss account
2,698
3,667
Total equity
2,699
3,668

The company is a private company limited by shares and registered in Scotland. It 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 20 August 2026 and are signed on its behalf by:

Mackenzie, Kyle Alexander Mackenzie, Kyle Alexander Director |

Company registration number SC744066

# Notes to the Financial Statements

For the year ended 30 September 2025

### 1. Statutory information

The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

### 3. Employees

The average number of employees during the year was 0 (2024: 0).

### 4. Debtors

2025
2024
£
£
Directors loan accounts
1
1
Total due within one year
1
1
Total due after one year
-
-
Total
1
1

### 5. Creditors due within one year

2025
2024
£
£
Taxation and social security
170
170
Accruals and deferred income
599
478
Total
769
648