MAC UK TECHNICAL SERVICES LIMITED

Company Registration Number:
04950991 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

MAC UK TECHNICAL SERVICES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

MAC UK TECHNICAL SERVICES LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 26,034 4,558
Total fixed assets: 26,034 4,558
Current assets
Stocks: 102,467 128,686
Debtors:   180,193 224,441
Cash at bank and in hand: 264,877 191,016
Total current assets: 547,537 544,143
Creditors: amounts falling due within one year:   (119,231) (190,733)
Net current assets (liabilities): 428,306 353,410
Total assets less current liabilities: 454,340 357,968
Creditors: amounts falling due after more than one year:   (7,785) 0
Provision for liabilities: (4,900) 0
Total net assets (liabilities): 441,655 357,968
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 441,555 357,868
Shareholders funds: 441,655 357,968

The notes form part of these financial statements

MAC UK TECHNICAL SERVICES LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 25 July 2025
and signed on behalf of the board by:

Name: M R Farmer
Status: Director

The notes form part of these financial statements

MAC UK TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is derived from the principal activity of the sale and maintenance of technical machinery. Turnover represents net invoiced sales of services rendered, excluding value added tax. In line with Financial Reporting Standard 102 income has been recognised when the company obtains the right to consideration in exchange for its performance.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. Plant and machinery etc - 25% on cost and 20% on reducing balance

Other accounting policies

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. 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. Going concern The directors have considered the financial position of the company and believe it is well placed to manage its business risks successfully. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus they continue to adopt the going concern basis of preparation in preparing the financial statements.

MAC UK TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 6 6

MAC UK TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 94,539
Additions 25,613
Disposals (20,305)
At 31 December 2024 99,847
Depreciation
At 01 January 2024 89,981
Charge for year 4,137
On disposals (20,305)
At 31 December 2024 73,813
Net book value
At 31 December 2024 26,034
At 31 December 2023 4,558

MAC UK TECHNICAL SERVICES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Related party transactions

The company is controlled by M R Farmer.