Abbreviated Company Accounts - BL MACKAY LIMITED

Registered Number SC319634

BL MACKAY LIMITED

Abbreviated Accounts

31 March 2014

BL MACKAY LIMITED Registered Number SC319634

Abbreviated Balance Sheet as at 31 March 2014

	Notes	2014	2013
		£	£
Called up share capital not paid		-	-
Fixed assets
Intangible assets		-	-
Tangible assets	2	1,125	-
Investments		-	-
		1,125	-
Current assets
Stocks		-	-
Debtors		8,099	-
Investments		-	-
Cash at bank and in hand		18,308	19
		26,407	19
Prepayments and accrued income		-	-
Creditors: amounts falling due within one year		(8,580)	(1,175)
Net current assets (liabilities)		17,827	(1,156)
Total assets less current liabilities		18,952	(1,156)
Creditors: amounts falling due after more than one year		0	0
Provisions for liabilities		(4,022)	0
Accruals and deferred income		0	0
Total net assets (liabilities)		14,930	(1,156)
Capital and reserves
Called up share capital		1	1
Share premium account		0	0
Revaluation reserve		0	0
Other reserves		0	0
Profit and loss account		14,929	(1,157)
Shareholders' funds		14,930	(1,156)

For the year ending 31 March 2014 the company was entitled to exemption 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.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 9 December 2014

And signed on their behalf by:
Bruce L MacKay, Director

BL MACKAY LIMITED Registered Number SC319634

Notes to the Abbreviated Accounts for the period ended 31 March 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance method.

2Tangible fixed assets

	£
Cost
At 1 April 2013	0
Additions	1,125
Disposals	0
Revaluations	0
Transfers	0
At 31 March 2014	1,125
Depreciation
At 1 April 2013	0
Charge for the year	0
On disposals	0
At 31 March 2014	0
Net book values
At 31 March 2014	1,125
At 31 March 2013	0