IRIS Accounts Production v24.1.0.578 04932801 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049328012023-11-30049328012024-11-30049328012023-12-012024-11-30049328012022-11-30049328012022-12-012023-11-30049328012023-11-3004932801ns15:EnglandWales2023-12-012024-11-3004932801ns14:PoundSterling2023-12-012024-11-3004932801ns10:Director12023-12-012024-11-3004932801ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3004932801ns10:SmallEntities2023-12-012024-11-3004932801ns10:AuditExemptWithAccountantsReport2023-12-012024-11-3004932801ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3004932801ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3004932801ns10:FullAccounts2023-12-012024-11-300493280112023-12-012024-11-3004932801ns10:Director22023-12-012024-11-3004932801ns10:CompanySecretary12023-12-012024-11-3004932801ns10:RegisteredOffice2023-12-012024-11-3004932801ns5:CurrentFinancialInstruments2024-11-3004932801ns5:CurrentFinancialInstruments2023-11-3004932801ns5:ShareCapital2024-11-3004932801ns5:ShareCapital2023-11-3004932801ns5:RetainedEarningsAccumulatedLosses2024-11-3004932801ns5:RetainedEarningsAccumulatedLosses2023-11-3004932801ns5:NetGoodwill2023-12-012024-11-3004932801ns5:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3004932801ns5:PlantMachinery2023-12-012024-11-3004932801ns5:NetGoodwill2023-11-3004932801ns5:NetGoodwill2024-11-3004932801ns5:NetGoodwill2023-11-3004932801ns5:PlantMachinery2023-11-3004932801ns5:PlantMachinery2024-11-3004932801ns5:PlantMachinery2023-11-3004932801ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-11-3004932801ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-30
REGISTERED NUMBER: 04932801 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

MACPRO DESIGN & PRINT LIMITED

MACPRO DESIGN & PRINT LIMITED (REGISTERED NUMBER: 04932801)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

MACPRO DESIGN & PRINT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: J Sheehan
D Sheehan





SECRETARY: D Sheehan





REGISTERED OFFICE: Unit 5 - 7 Pickford Road
Off Sutton Road
St Albans
Hertfordshire
AL1 5JH





REGISTERED NUMBER: 04932801 (England and Wales)





ACCOUNTANTS: LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US

MACPRO DESIGN & PRINT LIMITED (REGISTERED NUMBER: 04932801)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,375
Tangible assets 5 12,204 16,795
12,204 18,170

CURRENT ASSETS
Stocks 2,000 2,600
Debtors 6 9,993 18,386
Cash at bank 63,844 65,545
75,837 86,531
CREDITORS
Amounts falling due within one year 7 7,925 20,890
NET CURRENT ASSETS 67,912 65,641
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,116

83,811

PROVISIONS FOR LIABILITIES 2,319 3,191
NET ASSETS 77,797 80,620

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 77,795 80,618
77,797 80,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by:





D Sheehan - Director


MACPRO DESIGN & PRINT LIMITED (REGISTERED NUMBER: 04932801)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Macpro Design & Print Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised in the period the service relates to.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Government grants
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments.

Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


MACPRO DESIGN & PRINT LIMITED (REGISTERED NUMBER: 04932801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 7,500
AMORTISATION
At 1 December 2023 6,125
Charge for year 1,375
At 30 November 2024 7,500
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 1,375

MACPRO DESIGN & PRINT LIMITED (REGISTERED NUMBER: 04932801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 119,407
Disposals (1,249 )
At 30 November 2024 118,158
DEPRECIATION
At 1 December 2023 102,612
Charge for year 4,535
Eliminated on disposal (1,193 )
At 30 November 2024 105,954
NET BOOK VALUE
At 30 November 2024 12,204
At 30 November 2023 16,795

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,718 17,067
Other debtors 1,275 1,319
9,993 18,386

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,524 3,753
Taxation and social security 2,925 4,802
Other creditors 3,476 12,335
7,925 20,890

8. OTHER FINANCIAL COMMITMENTS

The company had total commitments at the balance sheet date of £7,500 (2023: £18,750).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is an amount of £NIL owed to the directors (2023: £8,890).

MACPRO DESIGN & PRINT LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
MACPRO DESIGN & PRINT LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US


23 April 2025