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maconews The newsletter from Martin Aitken & Co Issue 12 Summer 2009 “PERSONAL SERVICES” RAISE £1,625 FOR YORKHILL CHARITY! Audit Senior Iain Higgins and his football-mad colleagues have come up with an innovative idea to raise money for Yorkhill Hospital... ...auction off the “personal services” of MACO’s 5-a-side football team! The mind boggles! But Iain explained: “We wanted to enter the annual Yorkhill 5-a-side E ID With challenge next month and you have to pledge a minimum of £700 to enter the competition.” S So for a recent staff night, the guys drew up a list of the things they would do in return IN led 2 hs - O d e t LS ’s Sad s Pag My for charity cash including grass cutting, car washing, making lunch, tea & coffee and football coaching for youngsters! A n s aw 5 ice o e L rv As a result of the guys’ inventiveness and the generosity of MACO staff, the team not only S im Succ ent Page d se 6 raised the £700 they needed but they raised a further £925, giving a grand total of £1,625. m d n e loy uste iamo Pag p B Iain added: “We’re delighted to have raised this huge sum for the hospital. I’d like to thank Em D O everyone for their support. I just hope my grass-cutting skills measure up!” e ts AC ëg mM A big thank you is also extended for the donated raffle prizes - more details on page 4. Zo fro Pictured left to right; Barry Edwards, David Lowe, Andy Hay, Kevin Duddy, Iain Stirling, Iain Higgins, Damien Brolly 2 firstname.lastname@example.org | www.maco.co.uk email@example.com | www.maco.co.uk 3 Catherine’s New Fruit Drink Is Magic TWO years ago, Catherine Walker, a nutritional therapist from Glasgow, became so frustrated at the lack of additive- Simon’s Saddled free children’s fruit drinks...she decided to make her own! The result is her company Little Bird Brands and her The concept behind Magic Fruit Potions is to look with Success! popular fruit juice Magic Fruit Potions. and taste even better to kids than the additive-packed drinks they have previously craved, whilst being healthy They are entirely free of artificial sweeteners, artificial and nutritious – therefore helping parents manage their colours and preservatives. Instead, they contain natural child’s dietary intake. plant extracts, fruit juice and Vitamin C together with YOU want sales and marketing campaigns put in motion and harmless, natural plant colours. Catherine attributes the rise in sales for Magic Fruit you want them noticed. So why saddle yourself with the same Potions to the taste and the fact that, despite financial Kids think they’re cool and mums think they’re perfect constraints, parents are simply not prepared to risk the old ways when your message can reach your market in a for lunchboxes. health of their children with cheaper, additive-packed dynamic, different way - on a Chain Gang bike. soft drinks. Priced at £1.85 for a pack of four, they’re now flying off That’s the simple but innovative proposition at the shelves in Ikea Edinburgh, Sainsbury’s and Morrisons “Many of the current health problems we are the heart of Chain Gang which was founded rd across Scotland and next month they’ll be in Tesco. experiencing, with childhood obesity heading the list, Cliffo quick two years ago by Simon Messer, whose father er Jayne antelle n was he Today, Catherine is selling 60,000 cartons a month and have arisen since we began using artificial additives and is a MACO client, so it was only natural for the Partn e Ch e’s “Ewe erstand t een is planning to extend her core range of four flavours. moved away from naturally-prepared foods,” she said. ACO r colleagu on and h d b to un . He has l and firm to become Chain Gang’s accountants. M e im e. Her venture has been a great success. and h advise S the servic e ss lpfu At present the company is Catherine plus three part- Simon (20), from Netherlee in Glasgow, on h Nels hted wit onable a help nd busin onally he avily. Catherine explained: “Eight years ago, my son Ryan was time workers. She was introduced to MACO’s Ewen delig y ’re pers they ’ll pti he got his inspiration from seeing a large d “The hable, an thing!” exce y on him been born prematurely. He was frail and needed a healthy Dyer by her sister and they hit it off immediately. advertising vehicle but he thought that they oa c any I rel elp has diet to build up his strength. I was on a mission to get Said Catherine: “Ewen was quick to understand the appr ou with His h aluable.” Ryan well and was horrified at how bad the drinks on business. He has been exceptionally helpful and I rely were cumbersome, so his idea was to devise y advertising trikes. inv offer were for children. So I decided to create my own on him heavily. His help has been invaluable.” range of healthy fruit drinks.” With a loan of £5,000 from Prince’s Scottish Catherine Walker To find out more, visit www.magicfruitpotions.co.uk “Chain Gang riders are chosen for their Youth Business Trust, he was in business. patience, good humour, knowledge of local roads and willingness to go the extra mile. We We caught up with Simon and his freewheeling chums on Arran, where he was doing a are also smartly kitted-out in official Chain Gang apparel to add to the corporate effect.” BUDGET 2009 UPDATE – TAX ON CARS…..AGAIN! campaign for the Scottish Executive’s Safer Scotland Promotion. Satisfied clients include S1 Jobs, Citizens The Chancellor confirmed a major change to capital allowances on business cars which he Theatre, Scottish Hydro Electric, Glasgow “In this environmentally-aware, energy-saving, Council and Xscape. originally proposed in November’s Pre-Budget Report. Currently businesses claim writing down get-healthy age, there’s something very right about the bicycle,” he said. allowances (WDA) of 20% on cars, subject to a maximum WDA of £3,000 per car per annum. Simon added: “Chain Gang also offers 48-sheet inflatable billboards, BlueTooth Flyer systems, Our new “green” Chancellor now plans to link the WDAs to the been simplified to become a flat rate disallowance of 15% of the “Our big eye-catching poster boards can go Clean and Chalk graffiti and also our new effect of cars on the environment. The new rules apply to cars leasing costs. virtually anywhere – islands, city centres, sports video wall on Byres Road in the West End.” costing over £12,000 purchased by businesses after 6 April 2009 grounds, concert venues, pedestrian precincts, golf tournaments. We’re here, there and (after 1 April for limited companies). If the CO2 emissions exceed The old existing rules for both WDAs and allowable lease costs will MACO Partner Jayne Clifford and her 160g/km, cars will be added to a new special rate pool with a continue to apply (in parallel to the new rules) for cars purchased everywhere that our lithe, muscular legs can colleague Chantelle Nelson advise Simon reduced WDA of 10%. Only cars with lower CO2 emissions will or leased before 6 April (or 1 April). carry us. Perfect for Arran’s hilly roads.” and he’s delighted with the service. “They’re qualify for 20% WDAs. personable and approachable, and they’ll help Most of MACO’s business clients will find that this reduces the He has eight friends he can call on depending you with anything!” For leased and hire cars valued at more than £12,000, there was WDAs that can be claimed on cars purchased in the future. If you on the nature of the campaign. Each bike carries two six-sheet posters (180cm x a complicated formula for calculating the allowable element of wish more information on these changes or on the interaction of To contact Chain Gang, call 07800 734 413 the lease costs. For new leases, the limit will now be based on these allowances with the Annual Investment Allowance, please 120cm) with lighting available for extra impact or email firstname.lastname@example.org emissions of 160g/km rather than the list price and the formula has speak to your usual contact in our Tax department. at night. Richard Green - Associate 4 email@example.com | www.maco.co.uk firstname.lastname@example.org | www.maco.co.uk 5 Auld Valves manufactures reducing, control parts runs, supplying additional products and competitors. Glasgow Valve and safety valves which it sells worldwide holding stock. from its plant at Cowlairs Industrial Estate. “We are engineers who talk to engineers Long-standing customers include market “In a recession, fewer competitors means and we offer numerous advantages to Manufacturer Bucks leaders such as Shell, Exxon, BNFL, Diageo that a niche manufacturer such as Auld customers who appreciate that bigger is and the Ministry of Defence. Valves can, unlike most mass producers, not always better. Most of our standard supply safety and reducing valves on short products are available with a maximum Since the start of the year, its order book lead times and to exact specifications.” lead time of four to six weeks but many are Economic Trend has been boosted with contracts from as far afield as China, Croatia, Russia and Serbia. Director Alan Pearson is upbeat about Mr Pearson said that exports are thriving. “Sectors which are buoyant just now include food, pharmaceuticals, oil, gas, water and, carried in stock, allowing us to offer same or next day despatch.” MACO has advised Auld Valves for many his company’s prospects. “All is not doom surprisingly, shipbuilding. years. “Auld Valves are a textbook case of WHILE many sectors of the Scottish and gloom. Having survived the downturn finding a niche market and dominating it economy are mired in gloom, one of the 1980s and 1990s, when Scottish “Recent orders have been from a Croatian through focusing on a single value discipline,” manufacturing was decimated while most shipyard, a petrochemical company in Serbia, said partner Adrienne Airlie. Glasgow manufacturer whom MACO of the service sector thrived, it’s our turn an oil company in Russia, the Portuguese advises is bucking the recessionary to survive this downturn with increased Navy, Chinese power stations and Eskom “In their case, as engineers, they chose trend and is reporting increased production and turnover. power plants in South Africa.” to provide the best total solution to their customers and have built their organisation production, turnover and export “This has been achieved by including He explained that his company’s philosophy around that offering. This strategy has business. additional services, subcontracting longer is to be faster and smarter than its worked brilliantly for them.” MARGARET’S LIGHTING COMPANY SHINING BRIGHTLY Employment Law Myth Busters Timeless, classic and contemporary...but enough of Martin Aitken and Co! “Elaine has been a terrific help to me. She’s a fantastic Myth: The increased Annual Leave entitlement does not include public These adjectives actually apply to an interesting listener and is very objective. I always feel very positive een a MACO client, Margaret Boyd Interiors, which is holidays. based in Glasgow and Tarbet on Loch Lomond. e has b e. She’s after our meetings,” said Margaret. “Elain lp to m nd is As of 1 April 2009, statutory annual holiday entitlement increased c he er a Margaret has an interior design company which terrifi stic listen always And if you’re thinking of changing your lighting, Margaret to 5.6 weeks per annum i.e. 28 days. This amount does include ta I specialised in her own range of furniture but a fan bjective. e after has some new styles you should have a look at. “This Public Holidays so if, for example, you give your staff 8 public o v now, in a change of direction, she’s offering very ry positi .” summer we’ll have some beautiful short square and coolie holidays and 20 days leave per year, you meet the criteria. The ve s tasteful, high-quality lighting and is developing feel r meeting shades in linens and some new bases.” BERR website will give you great examples of how to apply this to links with retailers throughout the UK. o u If you’d like find out more, call 01301 702 777 or visit part time/shift/seasonal work. BUSTED www.margaretboydinteriors.co.uk There are three in the company – Margaret plus a sales Myth: Employees with children have the right to work flexible hours. person and a painter. CHARITY UPDATE A HUGE thanks go to the following for kindly donating prizes for our As of 6 April 2009, employees with children under 17 years of She explained: “I’ve done interior design for years working age have a right to make a request for flexible working (after 6 fundraising raffle and auction which raised £1,625 for Yorkhill Children’s months service) but businesses do have a right to refuse requests on big projects, development work, showflats and advising Foundation on business grounds. You must follow a set procedure and if professional people. Today, however, the bulk of the business is interior lighting. There’s a big demand for it.” you refuse the request you must ensure that the refusal can be Beardmore Hotel, Clydebank objectively justified. BUSTED Metropolitan, Merchant City Margaret says she works closely with individual customers and Malmaison Hotel, Glasgow Myth: The new ACAS Disciplinary and Grievance Code means that retailers, encouraging them to select different colours and India Quay, Glasgow employers have ‘carte blanche’ to deal with these matters. shades, so it really is a bespoke, personalised service. Odeon at the Quay, Glasgow AMF Bowling at the Quay, Glasgow Yes, it is true that the statutory ‘3 step’ dispute resolution The relationship with Pauline Mefford - HR Manager Urban Men’s Room, Byres Road procedures have been removed and there will be no statutory MACO started two The Shave Meisters, Glasgow requirement to have a grievance procedure in place. Nonetheless, years ago with Sandra Ellen Conlin Hair and Beauty, Glasgow Myth: The easiest people to make redundant are casual workers employers must still have regard for the new ACAS code and McCafferty who at La Vita, George Square without a contract or on temporary/fixed term contracts. best practice advice such as dealing with matters promptly and that time worked for Aveda, Merchant City consistently still remains. A tribunal will take account of the another CA firm. Sandra Glasgow Rangers Football Charity Foundation This is a dangerous and potentially very costly assumption to make. new ACAS code in deciding issues and will look for evidence of then joined MACO and Celtic Football tickets donated by Stephen Murdie & Graham Tough Redundancy is still a form of dismissal and depending on the nature reasonableness from an employer. A full explanation of the changes Margaret followed with Asda, Newton Mearns of a job and the length of service, an employee in these categories can be found on the ACAS website. BUSTED her. Partner Elaine Dyer now looks after her. may well be considered to have the same rights as those on This takes our running total raised so far to £4,105. permanent contracts. The correct procedures can be found at the Our HR Manager Pauline Mefford will be pleased to assist with You can help us to help Yorkhill Children’s Foundation by visiting ACAS website. BUSTED further enquiries in this area. www.justgiving.com/martinaitken 6 email@example.com | www.maco.co.uk firstname.lastname@example.org | www.maco.co.uk 7 IT Update - Disaster Recovery And The One Word That Sums Up Brown Brothers Is... AND INTRODUCING AUDACIOUS Iain Anderson from the IT department explains the importance of having a Disaster Recovery plan. Am I geared up for a disaster? What would happen in the event of any unplanned for this by using webmail which is accessible from any computer with an internet connection and a OUR NEXT CLIENT! downtime of your business? It is estimated that mobile phone as a backup to a landline. unplanned disruption such as fire, theft, weather, Watch out for the name Gillian Kyle and power outages or hardware failure will affect 20% If you have paper files, you should consider having her new company…Gillian Kyle! of all companies at some point. With this startling them scanned which will not only give you a digital Gillian (31) is a fact it’s even more alarming that less than 50% of backup which you can copy and store offsite, but sole trader who’s companies have a Disaster Recovery plan in place, can also provide a solution to the storage problems about to become of which a staggering 43% do not test it annually created with paper files. a Martin Aitken & and 40% do not have a set team to carry out the Co client. plan should it be required. This is by no means a complete guide and is only a simple illustration to push the importance of having Originally from I’m too small to need a Disaster Recovery Plan! a plan in place. Every disaster recovery solution will Kilbarchan but You’d be wrong to think this. Even a sole trader be different and it is important to tailor it to your now living in working from a spare room in his home should individual company’s needs. Glasgow’s south make contingencies. What would happen if you had side, Gillian only a house fire and all the contents were destroyed Recognising the importance of Disaster Recovery, started her including your computer holding all information MACO have introduced a scanning service for company in the about your business such as invoices, emails and clients. As part of this service we can collect your New Year but contacts? files and scan inhouse to CD. Thereafter your files already sales are can be securely destroyed or returned to you. going really well. What should I do? One client who has recently used the MACO ’s t, He The first step is to identify all crucial parts of your scanning service said; “The quality of the scanning rillian ce any n’s b i Gillian is a printed operation, then prioritise this list into what you was excellent, even for the A3 maps that we had. “Ewe le for adv e end textile designer, ab th need most starting with the most crucial at the top. This has allowed us to get rid of a sizeable cupboard, avail lways at ’s been so how would a e In other words, whatever the business will be able freeing up floor space in the office, as well as making time, phone. H pany.” she describe her e m to function without for longest should be rectified the data available to us in an easier form to access.” of th for the co fledgling venture? last. gre at For further enquiries on Scanning please contact “I offer quirky screen-printed giftware and fashion items with a For most organisations the most crucial either Graeme Frew or Iain Anderson from our IT humorous edge and a large dash of nostalgia thrown in - printed bags, requirement is communications, be it telephone or Support Department. teatowels, aprons, T shirts, that kind of thing. It’s innovative, design-led email. A small business can easily have a backup plan Not the first word that you’d work but we’ve won lots more and professionalism,” insists use to describe a printer. But as a result.” Douglas. “We hold the client’s giftware that celebrates some icons of Scottish life.” that’s the very word you hear hand every step of the way, we Zoë Gets Diamond Service these days when Irvine-based Brown Brothers are mentioned. Douglas’s father bought the business thirty years ago. remove all the stress and hassle and we provide wonderful Gillian explained that her current designs have a Scottish theme and play on ideas of national pride and nostalgia with images of plain loaves, From MACO Why? Douglas now runs it with fellow print every time. We also have Irn Bru, Tunnocks Teacakes…and even Highland Coos! director David McColm and total control because we both BROADCASTER and voice artist Zoë Diamond is a Martin Aitken Director Douglas Boyle they have thirteen staff. design and print.” “My products are all manufactured in the UK, some in Glasgow, and & Co client currently reporting and reading the explains. “We decided to they’re on sale at markets, websites such as www.folksy.com and www. notonthehighstreet.com plus a number of shops including Nancy Smillie news on the BBC World Service. bid for work for the London “We are the best. We call The relationship with MACO is r and Boovake in Perth.” bette Olympics. It was a long shot but ourselves the “ink on paper a long one. Thirty years ago, Bill at 21, undertaking a Service, BBC Radio 1, ug ht I’d p on “I tho lp to kee rk is postgraduate degree in British Forces Radio, we thought, let’s go for it. If you experts” and we print anything Lockhart advised the company Before starting the business, Gillian graduated in textile design at the e a don’t ask, you don’t get. and everything. Lots of Council and when he retired and his Zoë Diamond Broadcast Journalism in Sky News and GMTV. get h t track. M keep Glasgow School of Art. London. She’s also in demand as igh ps work, Gap, the company which firm merged with MACO, Picture by Ollie Woods the r nt; he hel rwork “At the end of the tendering has the hospitality contracts Ewen Dyer took over. a voiceover artiste for lle e Zoë, originally from exce nd my pap .” process, we came thirteenth at Rangers and Hibernian, and “I’ve always wanted to have my own business. Both my parents are self- Giffnock but now living Thereafter, she worked radio commercials and me a sed employed, so I guess I’m not good at being an employee.” for a radio station in she’s best known for o rgani out of thirteen hundred many more.” “Ewen’s brilliant,” said Douglas. in London, always Bristol and moved to her work with the Royal companies worldwide. And “He’s available for advice any wanted to get into became So how come you’re not yet a MACO client? Chrysalis Radio, one of National Institute for we came first for sustainability, And maybe it’s down to their time, always at the end of the broadcasting from an self-employed, I thought the largest operators the Blind. which was a huge, unexpected audacious Olympics bid, but the phone. He’s been great for the early age but found she I’d better get help to “My Dad is a long-standing client of Ewen Dyer and through coming in the UK commercial bonus. credit crunch hasn’t hit them. company.” was too young for the keep on the right track. along to various review meetings, I’ve got to know him. Already he has radio market, before Introduced to the firm They’re bucking the trend, courses on offer. Mark is excellent; he given me some advice and if sales continue to go well, I soon will be a taking the plunge and by her Dad, who is also “The spin-off has been fantastic. work is rolling in and they’re Watch out for more bold bids helps keep me and my client.” going freelance in 2004. a client, she has been We’re being talked about and even running double shifts to from the colourful Brown Zoë spent a number of paperwork organised with MACO for five highlighted as a “we can-do” get the jobs out the door. Brothers! years working on the and up to date so that And she added: “I’m ambitious. I want to expand my product range Since then Zoë has years. Partner Mark company that aims high, hence For more information, visit Daily Mail and editing I can concentrate on and grow a distinctive, recognisable brand. Onwards and upwards!” worked as a broadcaster Tenby looks after her. the “audacious” word. So we So what’s the secret of their www.brown-bros.com or call health and healthy my career which is so on the BBC World Said Zoë: “When I may not have won the Olympic success? “Service, delivery 01294 278951 living magazines before, important to me.” Visit Gillian’s website www.gilliankyle.com for more info. email@example.com | www.maco.co.uk 8 5 Things You Didn’t Know About... Jim Copeland Exam Results ACCA Wife Christine spills the beans Barry Edwards My name is Christine. Jim and I have F8 Audit & Assurance known each other for, well, a long F6 Taxation time and we have been married for 28 Kevin Duddy years of that time so, when it comes to P7 Advanced Audit & Assurance knowing him, I am probably the best Damien Brolly placed person next to himself. F9 Financial Management Christine & Jim Copeland on the Moonwalk Marguerita Paton Although Jim enjoys the many challenges elder and Sunday School teacher. This P7 Advanced Audit & Assurance of his work at MACO, he really has to fit shows what I think is possibly his greatest P2 Corporate Reporting it in around all the other things he would talent, his care for people from the P3 Business Analysis rather be doing! smallest beginner in the Sunday School to teenagers in the Bible Wayfinders. AAT We have two grown-up children, Arif Khan Neil and Laurie, and as a family we One of the things which Jim discovered (Foundation level) still have a number of interests which in the Boys’ Brigade was an enjoyment Preparing Ledger Balances & an Initial Trial mean spending time together including of exercise, hill walking, cycling and Balance supporting Glasgow Warriors Rugby general mucking about outdoors(4). Cara Rice and our church membership. Supporting Over the past few years Jim has become (Level 4 – Technician) Glasgow Warriors can sometimes be a something of a gym bunny. Having Contributing to the Planning & Control of triumph of optimism over experience; access to his own personal trainer, in Resources however, we were in Toulouse on the person of Neil, has partly fuelled that famous day when Glasgow beat this plus a realisation that indulging in Information Technology Toulouse.(1) one of his other interests without it Iain Anderson could lead to serious health issues. Jim BSc IT Jim greatly enjoys holidays(2), anywhere is a “couch gastronome” - his favourite Master CIW Web Site Manager really although sunshine is a great television programmes involve food. Any motivator. He always likes to have his TV chef is better than none at all; leave ICAS next holiday booked before he returns the room and you will return to Floyd, Alastair Honnet to work after the one he is on. He really Rick or James on the box. When he can Test of Professional Experience likes the Bay of Angels at Nice in the manage, he really likes seafood but again South of France and this is his favourite any food will do; he is not a picky eater. outdoor swimming location, followed closely by the Forth & Clyde Canal but Unfortunately this interest does not extend to actual cooking, just the eating Congratulations enough of that! part! Promotions David Lowe was promoted to Insolvency Jim and I first met through the Boys’ Finally, something you probably do not Manager on 1st April 2009 Brigade(3). Jim was a friend of my older know. Jim has the ability to empty a brothers, one of the few who tolerated room without saying a word, by just Engagements a ‘wee sister’ hanging on. This is an sleeping and doing absolutely nothing to Alastair Drummond popped the question interest he still maintains and he can be upset anyone. He can send room-mates to Gillian McDougall (ex MACO employee) seen of a summer weekend instructing fleeing simply by falling asleep. Jim is a whilst on holiday on 27th February 2009 in archery or helping to teach the next monumental snorer! (5) Somewhere generation of officers over the winter on the scale of a small earthquake. New Babies and supporting me in my work as a Fortunately I am used to it and I am training officer. Jim is also involved in the looking forward to being with him for the Iain Higgins and his partner Ruth wider church as a Church of Scotland next 28 years. welcomed the safe arrival of baby Matthew on 27th February 2009 Caledonia House 0141-272-0011 89 Seaward Street Glasgow firstname.lastname@example.org Robert Smillie and his wife Mandy G41 1HJ welcomed baby Luke on 21st www.maco.co.uk March 2009 0141-272-0000 Chartered Birthdays Accountants This newsletter has been designed in-house with the Sheila Muir celebrated her 50th birthday on assistance of David McColm and Douglas Boyle from 28th March 2009 & Brown Brothers. Janice Leggatt turned 60 on 22nd May 2009 Business Advisers It has been printed by Brown Brothers on recycled Best Wishes to all. paper as part of MACO’s green initiative.
"“PERSONAL SERVICES” RAISE ￡1625 FOR YORKHILL CHARITY_"