1 December 2022 false No description of principal activity Taxfiler 2024.5 05294532business:PrivateLimitedCompanyLtd2022-12-012023-11-30 052945322022-11-30 052945322022-12-012023-11-30 05294532business:AuditExemptWithAccountantsReport2022-12-012023-11-30 05294532business:FilletedAccounts2022-12-012023-11-30 052945322023-11-30 05294532business:Director12022-12-012023-11-30 05294532business:RegisteredOffice2022-12-012023-11-30 052945322022-11-30 05294532core:WithinOneYear2023-11-30 05294532core:WithinOneYear2022-11-30 05294532core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 05294532core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 05294532core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 05294532core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 05294532core:PreviouslyStatedAmount2023-11-30 05294532core:PreviouslyStatedAmount2022-11-30 05294532business:SmallEntities2022-12-012023-11-30 05294532countries:EnglandWales2022-12-012023-11-30 05294532core:MotorVehicles2022-12-012023-11-30 05294532core:ComputerEquipment2022-12-012023-11-30 05294532core:Goodwill2022-11-30 05294532core:Goodwill2023-11-30 05294532core:Goodwill2022-12-012023-11-30 05294532core:MotorVehicles2022-11-30 05294532core:ComputerEquipment2022-11-30 05294532core:MotorVehicles2023-11-30 05294532core:ComputerEquipment2023-11-30 052945322021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 05294532 (England and Wales)
Mac 2 Ltd Unaudited accounts for the year ended 30 November 2023
Mac 2 Ltd Unaudited accounts Contents
Page
- 2 -
Mac 2 Ltd Company Information for the year ended 30 November 2023
Director
Mahmoud Abbariki
Company Number
05294532 (England and Wales)
Registered Office
31 South Bank Road Bury BL9 0TG England
Accountants
Whittaker Accountants Ltd Lock 50 Oldham Road Rochdale OL16 5RD
- 3 -
Mac 2 Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
820 
1,640 
Tangible assets
6,763 
8,272 
7,583 
9,912 
Current assets
Cash at bank and in hand
894 
353 
Creditors: amounts falling due within one year
(1,757)
(3,381)
Net current liabilities
(863)
(3,028)
Net assets
6,720 
6,884 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,620 
6,784 
Shareholders' funds
6,720 
6,884 
For the year ending 30 November 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 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 6 August 2024 and were signed on its behalf by
Mahmoud Abbariki Director Company Registration No. 05294532
- 4 -
Mac 2 Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Mac 2 Ltd is a private company, limited by shares, registered in England and Wales, registration number 05294532. The registered office is 31 South Bank Road, Bury, BL9 0TG, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
18% RB
Computer equipment
25% RB
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
16,400 
At 30 November 2023
16,400 
Amortisation
At 1 December 2022
14,760 
Charge for the year
820 
At 30 November 2023
15,580 
Net book value
At 30 November 2023
820 
At 30 November 2022
1,640 
- 5 -
Mac 2 Ltd Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
10,200 
379 
10,579 
At 30 November 2023
10,200 
379 
10,579 
Depreciation
At 1 December 2022
2,212 
95 
2,307 
Charge for the year
1,438 
71 
1,509 
At 30 November 2023
3,650 
166 
3,816 
Net book value
At 30 November 2023
6,550 
213 
6,763 
At 30 November 2022
7,988 
284 
8,272 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
362 
1,022 
Taxes and social security
1,395 
700 
Loans from directors
- 
1,659 
1,757 
3,381 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -