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Registered Number: 10101089


 

 

 


Unaudited Financial Statements


for the year ended 31 March 2025

for

MACBROOKGAS LTD

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 278,200    300,938 
278,200    300,938 
Current assets      
Debtors 4 1,471,792    771,468 
Cash at bank and in hand 353,215    19,971 
1,825,007    791,439 
Creditors: amount falling due within one year 5 (1,669,162)   (720,751)
Net current assets 155,845    70,688 
 
Total assets less current liabilities 434,045    371,626 
Creditors: amount falling due after more than one year 6 (22,967)  
Provisions for liabilities 7 (69,550)   (75,295)
Net assets 341,528    296,331 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 341,524    296,327 
Shareholders' funds 341,528    296,331 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 May 2025 and were signed on its behalf by:


-------------------------------
Johnathan Mckenna
Director
1
General Information
Macbrookgas Ltd is a private company, limited by shares, registered in , registration number 10101089, registration address Unit 8 Focus Business Park, Old Buckenham, Attleborough, NR17 1GY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 9 (2024 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2024 5,155    438,057      443,212 
Additions 5,250    143,933    28,273    177,456 
Disposals   (127,975)     (127,975)
At 31 March 2025 10,405    454,015    28,273    492,693 
Depreciation
At 01 April 2024 1,701    140,573      142,274 
Charge for year 1,087    85,830    1,929    88,846 
On disposals   (16,627)     (16,627)
At 31 March 2025 2,788    209,776    1,929    214,493 
Net book values
Closing balance as at 31 March 2025 7,617    244,239    26,344    278,200 
Opening balance as at 01 April 2024 3,454    297,484      300,938 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 438,539    59,370 
Amount Owed by Participating Interests 966,917    403,214 
Other Debtors   242,461 
VAT 66,336    66,423 
1,471,792    771,468 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 1,090,604    423,137 
Bank Loans & Overdrafts 5,522    26,497 
Corporation Tax 353,463    201,339 
PAYE & Social Security 66,071    67,687 
Other Creditors 153,502    2,091 
1,669,162    720,751 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 22,967   
22,967   

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 75,295   
Charged to Profit & Loss (5,745)   75,295 
69,550    75,295 

2