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Registered number: 08748658
Mac Hac Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 08748658
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 927 117
927 117
CURRENT ASSETS
Debtors 5 3,484 15,943
Cash at bank and in hand 12,075 17,947
15,559 33,890
Creditors: Amounts Falling Due Within One Year 6 (4,304 ) (33,882 )
NET CURRENT ASSETS (LIABILITIES) 11,255 8
TOTAL ASSETS LESS CURRENT LIABILITIES 12,182 125
NET ASSETS 12,182 125
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 12,082 25
SHAREHOLDERS' FUNDS 12,182 125
Page 1
Page 2
For the year ending 30 September 2023 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Mark Hawthorne
Director
19/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mac Hac Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08748658 . The registered office is 7 Oxted Green, Milford, Surrey, GU8 5DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 3 year straight line
Fixtures & Fittings 5 year straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 5,376
Additions 1,303
As at 30 September 2023 6,679
Depreciation
As at 1 October 2022 5,259
Provided during the period 493
As at 30 September 2023 5,752
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2023 927
As at 1 October 2022 117
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,484 15,943
3,484 15,943
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 2,667
Corporation tax 2,734 12,903
Other taxes and social security 53 53
Accruals and deferred income 713 714
Directors' loan accounts 804 17,545
4,304 33,882
Within creditors are Director's loans of £804 (2022 - £17,545) These loans are unsecured, interest free and repayable on demand.
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4