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Registered Number: 06765066
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 December 2024

for

MACS AUTOMATED BOLLARD SYSTEMS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 29,270    39,697 
29,270    39,697 
Current assets      
Stocks 117,919    121,364 
Debtors 52,310    49,106 
Cash at bank and in hand 62,278    99,353 
232,507    269,823 
Creditors: amount falling due within one year (119,555)   (113,075)
Net current assets 112,952    156,748 
 
Total assets less current liabilities 142,222    196,445 
Creditors: amount falling due after more than one year (9,348)   (23,352)
Provisions for liabilities (7,061)   (12,267)
Net assets 125,813    160,826 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 125,713    160,726 
Shareholders' funds 125,813    160,826 
 


For the year ended 31 December 2024 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 11 August 2025 and were signed on its behalf by:


-------------------------------
DJ Campbell
Director
1
General Information
MACS Automated Bollard Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 06765066, registration address Unit 8.1b Tameside Business Park, Windmill Lane, Denton, Manchester, M34 3QS.

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.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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 companys 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 balance sheet when their payment has been approved by the shareholders prior to the balance sheet 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:


Land and Buildings 2% and 15% Reducing Balance
Plant and Machinery 25% and 50% Straight Line, 15% and 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Straight Line and 15% Reducing Balance
Office Equipment 25% Straight Line and 33% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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 7 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Office Equipment   Total
  £   £   £   £   £   £
At 01 January 2024 1,304    9,104    40,545    7,289    15,677    73,919 
Additions   109          109 
Disposals          
At 31 December 2024 1,304    9,213    40,545    7,289    15,677    74,028 
Depreciation
At 01 January 2024 193    4,026    19,632    4,448    5,923    34,222 
Charge for year 85    1,184    5,228    680    3,359    10,536 
On disposals          
At 31 December 2024 278    5,210    24,860    5,128    9,282    44,758 
Net book values
Closing balance as at 31 December 2024 1,026    4,003    15,685    2,161    6,395    29,270 
Opening balance as at 01 January 2024 1,111    5,078    20,913    2,841    9,754    39,697 


4.

Controlling Parties

The company is controlled by the directors.


2