1 January 2025 false No description of principal activity Taxfiler 2024.6 SC718581business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC7185812024-12-31 SC7185812025-01-012025-12-31 SC718581business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 SC718581business:AbridgedAccounts2025-01-012025-12-31 SC7185812025-12-31 SC718581business:Director12025-01-012025-12-31 SC718581business:Director22025-01-012025-12-31 SC718581business:RegisteredOffice2025-01-012025-12-31 SC7185812024-12-31 SC718581core:WithinOneYear2025-12-31 SC718581core:WithinOneYear2024-12-31 SC718581core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC718581core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC718581core:PreviouslyStatedAmount2025-12-31 SC718581core:PreviouslyStatedAmount2024-12-31 SC718581business:SmallEntities2025-01-012025-12-31 SC718581countries:Scotland2025-01-012025-12-31 SC718581core:PlantMachinery2025-01-012025-12-31 SC7185812024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC718581 (Scotland)
MKY BRANDS LTD Unaudited accounts for the year ended 31 December 2025
MKY BRANDS LTD Unaudited accounts Contents
Page
- 2 -
MKY BRANDS LTD Company Information for the year ended 31 December 2025
Directors
MACKAY, Lewis MACKAY, Cameron
Company Number
SC718581 (Scotland)
Registered Office
Struie View Station Road Edderton IV19 1LA Scotland
- 3 -
MKY BRANDS LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,451 
2,805 
Current assets
Debtors
- 
4,386,422 
Cash at bank and in hand
842,712 
1,058,313 
842,712 
5,444,735 
Creditors: amounts falling due within one year
(846,665)
(2,079,395)
Net current (liabilities)/assets
(3,953)
3,365,340 
Net assets
498 
3,368,145 
Capital and reserves
Profit and loss account
498 
3,368,145 
Shareholders' funds
498 
3,368,145 
For the year ending 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by
MACKAY, Lewis Director Company Registration No. SC718581
- 4 -
MKY BRANDS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
MKY BRANDS LTD is a private company, limited by shares, registered in Scotland, registration number SC718581. The registered office is Struie View Station Road, Edderton, IV19 1LA, 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.
3
Accounting policies
These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
5 Years
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2025
3,506 
Additions
2,934 
At 31 December 2025
6,440 
Depreciation
At 1 January 2025
701 
Charge for the year
1,288 
At 31 December 2025
1,989 
Net book value
At 31 December 2025
4,451 
At 31 December 2024
2,805 
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 5 -