Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activityfalse2023-01-0122falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11048181 2023-01-01 2023-12-31 11048181 2022-01-01 2022-12-31 11048181 2023-12-31 11048181 2022-12-31 11048181 c:Director1 2023-01-01 2023-12-31 11048181 c:Director2 2023-01-01 2023-12-31 11048181 c:RegisteredOffice 2023-01-01 2023-12-31 11048181 d:CurrentFinancialInstruments 2023-12-31 11048181 d:CurrentFinancialInstruments 2022-12-31 11048181 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11048181 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 11048181 d:ShareCapital 2023-12-31 11048181 d:ShareCapital 2022-12-31 11048181 d:RetainedEarningsAccumulatedLosses 2023-12-31 11048181 d:RetainedEarningsAccumulatedLosses 2022-12-31 11048181 c:FRS102 2023-01-01 2023-12-31 11048181 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11048181 c:FullAccounts 2023-01-01 2023-12-31 11048181 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11048181 6 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 11048181







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


MAC GROUP LIMITED






































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MAC GROUP LIMITED
 


 
COMPANY INFORMATION


Directors
M McElduff 
S McElduff 




Registered number
11048181



Registered office
Cheeca Lodge
Flower Lane

Godstone

Surrey

RH9 8DE




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


MAC GROUP LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 3


 


MAC GROUP LIMITED
REGISTERED NUMBER:11048181



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
745
705

  
745
705

Current assets
  

Debtors: amounts falling due within one year
 5 
3,172
3,227

  
3,172
3,227

Creditors: amounts falling due within one year
 6 
(11,865)
(14,181)

Net current liabilities
  
 
 
(8,693)
 
 
(10,954)

Total assets less current liabilities
  
(7,948)
(10,249)

  

Net liabilities
  
(7,948)
(10,249)


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
(7,950)
(10,251)

  
(7,948)
(10,249)


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

M McElduff
Director

Date: 25 September 2024

The notes on pages 2 to 3 form part of these financial statements.
Page 1

 


MAC GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

MAC Group Limited is a private company, limited by shares and incorporated in England. The address of the registered office is given on the company information page.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At 31 December 2023 the statement of financial position reports net current liabilities of £8,693 (2022: £10,954). The company is reliant upon the continued support of its directors and its creditors, who confirm their continued financial support of the company. The directors therefore considers it appropriate to prepare the accounts on a going concern basis. 

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 2

 


MAC GROUP LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Shares in group undertakings

£



Cost or valuation


At 1 January 2023
705


Additions
40



At 31 December 2023
745





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
3,172
3,172

Other debtors
-
55

3,172
3,227



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
1,410

Amounts owed to group undertakings
741
701

Other creditors
5,640
5,640

Accruals and deferred income
5,484
6,430

11,865
14,181


 
Page 3