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Company Registration No. 11523568 (England and Wales)
Mac Construction and Groundworks Limited Unaudited accounts for the year ended 31 August 2024
Mac Construction and Groundworks Limited Unaudited accounts Contents
Page
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Mac Construction and Groundworks Limited Company Information for the year ended 31 August 2024
Director
Philip McGinty
Company Number
11523568 (England and Wales)
Registered Office
64 Hillside Park Mayfield Bargoed United Kingdom CF81 8NL
Accountants
Insight Accountancy Unit 16, Lamby Way Workshops Lamby Way Cardiff CF3 2EQ
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Mac Construction and Groundworks Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,981 
8,924 
Current assets
Debtors
98,604 
55,469 
Cash at bank and in hand
204,766 
224,765 
303,370 
280,234 
Creditors: amounts falling due within one year
(157,800)
(124,400)
Net current assets
145,570 
155,834 
Total assets less current liabilities
149,551 
164,758 
Creditors: amounts falling due after more than one year
6,072 
902 
Net assets
155,623 
165,660 
Capital and reserves
Share premium
100 
100 
Profit and loss account
155,523 
165,560 
Shareholders' funds
155,623 
165,660 
For the year ending 31 August 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 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 22 May 2025 and were signed on its behalf by
Philip McGinty Director Company Registration No. 11523568
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Mac Construction and Groundworks Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Mac Construction and Groundworks Limited is a private company, limited by shares, registered in England and Wales, registration number 11523568. The registered office is 64 Hillside Park, Mayfield, Bargoed, United Kingdom, CF81 8NL.
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
20% on cost
Motor vehicles
20% on cost
Computer equipment
33% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
14,340 
26,991 
258 
41,589 
At 31 August 2024
14,340 
26,991 
258 
41,589 
Depreciation
At 1 September 2023
14,037 
18,592 
36 
32,665 
Charge for the year
70 
4,799 
74 
4,943 
At 31 August 2024
14,107 
23,391 
110 
37,608 
Net book value
At 31 August 2024
233 
3,600 
148 
3,981 
At 31 August 2023
303 
8,399 
222 
8,924 
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Mac Construction and Groundworks Limited Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,753 
6,530 
Trade debtors
23,140 
17,850 
Accrued income and prepayments
3,646 
4,365 
Other debtors
63,065 
26,724 
98,604 
55,469 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
35,421 
19,578 
Taxes and social security
51,145 
48,500 
Proposed dividends
26,382 
26,382 
Loans from directors
44,852 
29,940 
157,800 
124,400 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
(6,072)
(902)
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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