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REGISTERED NUMBER: 10174849 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

Mack Flat Roof Systems Ltd

Mack Flat Roof Systems Ltd (Registered number: 10174849)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mack Flat Roof Systems Ltd

Company Information
for the Year Ended 31 May 2025







DIRECTORS: Mr D Mack
Mrs Y Mack





SECRETARY: Mrs Y Mack





REGISTERED OFFICE: 295/297 Church Street
Blackpool
Lancashire
FY1 3PJ





BUSINESS ADDRESS: Myrtle Bank Cottage
Hambleton
Poulton Le Fylde
Lancashire
FY6 9AS





REGISTERED NUMBER: 10174849 (England and Wales)





ACCOUNTANTS: CCW Limited
Chartered Accountants
295/297 Church Street
Blackpool
Lancashire
FY1 3PJ

Mack Flat Roof Systems Ltd (Registered number: 10174849)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1,000 2,000
Tangible assets 5 14,598 18,027
15,598 20,027

CURRENT ASSETS
Stocks 150 200
Debtors 6 6,830 12,994
Cash at bank 8,558 8,149
15,538 21,343
CREDITORS
Amounts falling due within one year 7 16,018 18,753
NET CURRENT (LIABILITIES)/ASSETS (480 ) 2,590
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,118

22,617

CREDITORS
Amounts falling due after more than one year 8 (12,203 ) (14,965 )

PROVISIONS FOR LIABILITIES (2,773 ) (3,425 )
NET ASSETS 142 4,227

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 42 4,127
142 4,227

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

Mack Flat Roof Systems Ltd (Registered number: 10174849)

Balance Sheet - continued
31 May 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2025 and were signed on its behalf by:




Mr D Mack - Director



Mrs Y Mack - Director


Mack Flat Roof Systems Ltd (Registered number: 10174849)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

Mack Flat Roof Systems Ltd 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten 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 each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Mack Flat Roof Systems Ltd (Registered number: 10174849)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2024
and 31 May 2025 10,000
AMORTISATION
At 1 June 2024 8,000
Amortisation for year 1,000
At 31 May 2025 9,000
NET BOOK VALUE
At 31 May 2025 1,000
At 31 May 2024 2,000

Mack Flat Roof Systems Ltd (Registered number: 10174849)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2024 4,358 52,022 56,380
Additions 958 - 958
At 31 May 2025 5,316 52,022 57,338
DEPRECIATION
At 1 June 2024 1,723 36,630 38,353
Charge for year 539 3,848 4,387
At 31 May 2025 2,262 40,478 42,740
NET BOOK VALUE
At 31 May 2025 3,054 11,544 14,598
At 31 May 2024 2,635 15,392 18,027

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors - 8,388
Other debtors 3,733 1,398
Prepayments 3,097 3,208
6,830 12,994

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Bank loans and overdrafts 2,763 2,763
Trade creditors 1,494 3,847
Tax 7,933 6,580
Social security and other taxes 1,338 1,363
Directors' loan accounts 600 2,292
Accrued expenses 1,890 1,908
16,018 18,753

Mack Flat Roof Systems Ltd (Registered number: 10174849)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.25 31.5.24
£    £   
Bank loans - 1-2 years 2,763 2,763
Bank loans - 2-5 years 8,288 8,288
Bank loans more 5 yr by instal 1,152 3,914
12,203 14,965

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,152 3,914