1 April 2025 false No description of principal activity Taxfiler 2024.6 SC202042business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC2020422025-03-31 SC2020422025-04-012026-03-31 SC202042business:AuditExempt-NoAccountantsReport2025-04-012026-03-31 SC202042business:FilletedAccounts2025-04-012026-03-31 SC2020422026-03-31 SC202042business:Director12025-04-012026-03-31 SC202042business:RegisteredOffice2025-04-012026-03-31 SC2020422025-03-31 SC202042core:WithinOneYear2026-03-31 SC202042core:WithinOneYear2025-03-31 SC202042core:AfterOneYear2026-03-31 SC202042core:AfterOneYear2025-03-31 SC202042core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC202042core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC202042core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC202042core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC202042core:PreviouslyStatedAmount2026-03-31 SC202042core:PreviouslyStatedAmount2025-03-31 SC202042business:SmallEntities2025-04-012026-03-31 SC202042countries:Scotland2025-04-012026-03-31 SC202042core:MotorVehicles2025-04-012026-03-31 SC202042core:FurnitureFittings2025-04-012026-03-31 SC202042core:PlantMachinery2025-03-31 SC202042core:MotorVehicles2025-03-31 SC202042core:FurnitureFittings2025-03-31 SC202042core:PlantMachinery2025-04-012026-03-31 SC202042core:PlantMachinery2026-03-31 SC202042core:MotorVehicles2026-03-31 SC202042core:FurnitureFittings2026-03-31 SC2020422024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC202042 (Scotland)
MACKAY & SHAW LTD. Unaudited accounts for the year ended 31 March 2026
MACKAY & SHAW LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MACKAY & SHAW LTD. Company Information for the year ended 31 March 2026
Director
Mr Kevan Shaw
Company Number
SC202042 (Scotland)
Registered Office
46/2 Westfield Road Edinburgh EH11 2QB
Accountants
Numbers Book-keeping Services Daiglen 76 Alloa Road Clackmannan Clackmannanshire FK10 4HD
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MACKAY & SHAW LTD. Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
33,923 
34,448 
Current assets
Debtors
5
1,634 
(766)
Cash at bank and in hand
3,602 
4,597 
5,236 
3,831 
Creditors: amounts falling due within one year
6
(22,241)
(19,241)
Net current liabilities
(17,005)
(15,410)
Total assets less current liabilities
16,918 
19,038 
Creditors: amounts falling due after more than one year
7
(13,746)
(11,804)
Net assets
3,172 
7,234 
Capital and reserves
Called up share capital
(3)
(3)
Profit and loss account
3,175 
7,237 
Shareholders' funds
3,172 
7,234 
For the year ending 31 March 2026 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 12 September 2026 and were signed on its behalf by
Mr Kevan Shaw Director Company Registration No. SC202042
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MACKAY & SHAW LTD. Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MACKAY & SHAW LTD. is a private company, limited by shares, registered in Scotland, registration number SC202042. The registered office is 46/2 Westfield Road, Edinburgh, EH11 2QB.
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
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.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25%
Fixtures & fittings
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
49,636 
28,331 
4,850 
82,817 
Additions
9,681 
1,100 
- 
10,781 
At 31 March 2026
59,317 
29,431 
4,850 
93,598 
Depreciation
At 1 April 2025
26,494 
20,663 
1,212 
48,369 
Charge for the year
8,205 
2,192 
909 
11,306 
At 31 March 2026
34,699 
22,855 
2,121 
59,675 
Net book value
At 31 March 2026
24,618 
6,576 
2,729 
33,923 
At 31 March 2025
23,142 
7,668 
3,638 
34,448 
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MACKAY & SHAW LTD. Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
(766)
Amounts falling due after more than one year
Trade debtors
1,634 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
6,264 
- 
VAT
6,417 
6,769 
Trade creditors
7,163 
8,972 
Other creditors
2,397 
2,000 
Accruals
- 
1,500 
22,241 
19,241 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
5,540 
6,264 
Trade creditors
8,206 
5,540 
13,746 
11,804 
8
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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