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Company Registration No. 13356841 (England and Wales)
MAC Transport Services Ltd Unaudited accounts for the year ended 30 April 2024
MAC Transport Services Ltd Unaudited accounts Contents
Page
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MAC Transport Services Ltd Company Information for the year ended 30 April 2024
Directors
Michael Sharp Peter Mcnamara
Company Number
13356841 (England and Wales)
Accountants
Accountancy Value Ltd 47 Manston Road, Penketh Warrington Cheshire WA5 2HS
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MAC Transport Services Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
327,220 
250,970 
Current assets
Debtors
223,702 
137,373 
Cash at bank and in hand
161,447 
56,265 
385,149 
193,638 
Creditors: amounts falling due within one year
(341,705)
(170,337)
Net current assets
43,444 
23,301 
Total assets less current liabilities
370,664 
274,271 
Creditors: amounts falling due after more than one year
(132,014)
(130,116)
Provisions for liabilities
Deferred tax
(82,055)
(47,684)
Net assets
156,595 
96,471 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
156,495 
96,371 
Shareholders' funds
156,595 
96,471 
For the year ending 30 April 2024 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 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 of Directors and authorised for issue on 11 October 2024 and were signed on its behalf by
Peter Mcnamara Director Company Registration No. 13356841
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MAC Transport Services Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
MAC Transport Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13356841.
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:
Plant & machinery
33.33% straight line
Motor vehicles
33.33% straight line
Fixtures & fittings
25.00% straight line
Computer equipment
33.33% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
- 
124,148 
197,240 
4,147 
595 
326,130 
Additions
3,333 
115,391 
115,500 
- 
- 
234,224 
Disposals
- 
- 
(34,750)
- 
- 
(34,750)
At 30 April 2024
3,333 
239,539 
277,990 
4,147 
595 
525,604 
Depreciation
At 1 May 2023
- 
26,985 
46,461 
1,424 
290 
75,160 
Charge for the year
713 
54,671 
85,076 
1,388 
199 
142,047 
On disposals
- 
- 
(18,823)
- 
- 
(18,823)
At 30 April 2024
713 
81,656 
112,714 
2,812 
489 
198,384 
Net book value
At 30 April 2024
2,620 
157,883 
165,276 
1,335 
106 
327,220 
At 30 April 2023
- 
97,163 
150,779 
2,723 
305 
250,970 
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MAC Transport Services Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
171,324 
95,185 
Accrued income and prepayments
52,378 
42,188 
223,702 
137,373 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
50,319 
22,763 
Obligations under finance leases and hire purchase contracts
79,087 
72,591 
Trade creditors
42,333 
11,410 
Taxes and social security
14,106 
2,715 
Other creditors
60 
58 
Loans from directors
50,800 
60,800 
Accruals
105,000 
- 
341,705 
170,337 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
132,014 
130,116 
Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The amount of deferred tax provided is based on the expected realisation or settlement of the carrying amounts of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date.
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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