MACKAYS OF DINGWALL LIMITED

• ◆

  2 PSCs ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. MACKAYS OF DINGWALL LIMITED 1997-10-02 → present
2. DUNWILCO (602) LIMITED 1997-07-07 → 1997-10-02

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Therefore, the directors consider, after making appropriate enquiries and taking into consideration the economic outlook, that the company and group is well placed to adapt to any future challenges, and will have adequate resources to continue in operation as a going concern for at least 12 months from the approval date of the financial statements, meeting all financial obligations as they fall due. Consequently, the directors consider the going concern basis to remain appropriate.”

Group structure

1. MACKAYS OF DINGWALL LIMITED · parent
   1. Autovision (Scotland) Limited 67% · Scotland · Operation of the Vauxhall franchise dealership for Inverness and the surrounding area
   2. MacKay's Garage and Agric. Co Limited 100% · Scotland · Dormant

Significant events

• “During the year the company undertook a group restructure which resulted in there being a new parent company named MOD Holdings Limited, with a registered office at 28 Albyn Place, Aberdeen, AB10 1YL.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +10.9%

  £18,533,983 → £20,550,353

• Cash

  -58.5%

  £712,100 → £295,427

• Net assets

  -14.3%

  £2,783,502 → £2,384,980

• Employees

  +7.7%

  39 → 42

• Operating profit

  +66.7%

  £170,677 → £284,482

• Profit before tax

  +71%

  £136,733 → £233,828

• Wages

  +8.5%

  £1,280,833 → £1,389,780

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers