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Registered Number: 11955757
England and Wales

 

 

 

MACS PROPERTY LIMITED



Financial Statements
 


Period of accounts

Start date: 01 May 2024

End date: 30 April 2025
Director Matthew Scarlett
Registered Number 11955757
Registered Office 9 Station Fields
Garforth
Leeds
West Yorkshire
LS25 1PL
Accountants UWM Accountants
UWM House
6 Fusion Court
Garforth
Leeds
LS25 2GH
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 310,000    270,000 
310,000    270,000 
Current assets      
Cash at bank and in hand 10,652    6,914 
Creditors: amount falling due within one year 4 (53,377)   (53,498)
Net current assets (42,725)   (46,584)
 
Total assets less current liabilities 267,275    223,416 
Creditors: amount falling due after more than one year 5 (185,184)   (185,186)
Provisions for liabilities 6 (15,151)   (917)
Net assets 66,940    37,313 
 

Capital and reserves
     
Called up share capital 100    100 
Fair Value Reserves 7 56,174    31,325 
Profit and loss account 10,666    5,888 
Shareholders' funds 66,940    37,313 
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 18 June 2025 and were signed by:


-------------------------------
Matthew Scarlett
Director
2
General Information
Macs Property Limited is a private company, limited by shares, registered in England and Wales, registration number 11955757, registration address 9 Station Fields, Garforth, Leeds, West Yorkshire, LS25 1PL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
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 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 May 2024 270,000    270,000 
Additions  
Disposals  
Revaluations 40,000    40,000 
At 30 April 2025 310,000    310,000 
Depreciation
At 01 May 2024  
Charge for year  
On disposals  
At 30 April 2025  
Net book values
Closing balance as at 30 April 2025 310,000    310,000 
Opening balance as at 01 May 2024 270,000    270,000 


4.

Creditors: amount falling due within one year

2025
£
  2024
£
Taxation and Social Security 906    472 
Other Creditors 52,471    53,026 
53,377    53,498 

5.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans & Overdrafts 185,184    185,186 
185,184    185,186 

6.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 15,151    917 
15,151    917 

7.

Fair Value Reserves

2025
£
  2024
£
Fair Value Reserve 24,849    (27,000)
Fair Value Reserve b/fwd 31,325    58,325 
56,174    31,325 

3