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Company Registration No. 13356841 (England and Wales)
MAC Transport Services Ltd Unaudited accounts for the year ended 30 April 2025
MAC Transport Services Ltd Unaudited accounts Contents
Page
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MAC Transport Services Ltd Company Information for the year ended 30 April 2025
Directors
Michael Sharp Peter Mcnamara
Company Number
13356841 (England and Wales)
Accountants
Accountancy Value Ltd 47 Manston Road, Penketh Warrington Cheshire WA5 2HS
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MAC Transport Services Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
557,327 
327,220 
Current assets
Inventories
5,327 
- 
Debtors
326,730 
223,702 
Cash at bank and in hand
257,975 
161,447 
590,032 
385,149 
Creditors: amounts falling due within one year
(280,811)
(341,705)
Net current assets
309,221 
43,444 
Total assets less current liabilities
866,548 
370,664 
Creditors: amounts falling due after more than one year
(470,904)
(132,014)
Provisions for liabilities
Deferred tax
(130,636)
(82,055)
Net assets
265,008 
156,595 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
264,908 
156,495 
Shareholders' funds
265,008 
156,595 
For the year ending 30 April 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 5 August 2025 and were signed on its behalf by
Peter Mcnamara Director Company Registration No. 13356841
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MAC Transport Services Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
MAC Transport Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13356841.
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
33.33% straight line
Motor vehicles
33.33% straight line
Fixtures & fittings
25.00% straight line
Computer equipment
33.33% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2024
3,333 
239,539 
277,990 
4,147 
595 
525,604 
Additions
- 
7,300 
427,250 
- 
- 
434,550 
Disposals
- 
- 
(12,490)
- 
- 
(12,490)
At 30 April 2025
3,333 
246,839 
692,750 
4,147 
595 
947,664 
Depreciation
At 1 May 2024
713 
81,656 
112,714 
2,812 
489 
198,384 
Charge for the year
1,111 
64,501 
135,684 
1,336 
106 
202,738 
On disposals
- 
- 
(10,785)
- 
- 
(10,785)
At 30 April 2025
1,824 
146,157 
237,613 
4,148 
595 
390,337 
Net book value
At 30 April 2025
1,509 
100,682 
455,137 
(1)
- 
557,327 
At 30 April 2024
2,620 
157,883 
165,276 
1,335 
106 
327,220 
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MAC Transport Services Ltd Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
196,236 
171,324 
Accrued income and prepayments
130,220 
52,378 
Other debtors
274 
- 
326,730 
223,702 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
17,474 
50,319 
Obligations under finance leases and hire purchase contracts
217,587 
79,087 
Trade creditors
3,004 
42,333 
Taxes and social security
5,386 
14,106 
Other creditors
60 
60 
Loans from directors
37,300 
50,800 
Accruals
- 
105,000 
280,811 
341,705 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
470,904 
132,014 
Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The amount of deferred tax provided is based on the expected realisation or settlement of the carrying amounts of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date.
9
Average number of employees
During the year the average number of employees was 8 (2024: 2).
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