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Registered number: 08948862
MACS Plant Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Stack & Jones Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08948862
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 200,398 116,609
Investments 5 1 1
200,399 116,610
CURRENT ASSETS
Debtors 6 50,789 46,345
Cash at bank and in hand 8,442 7,629
59,231 53,974
Creditors: Amounts Falling Due Within One Year 7 (140,319 ) (114,886 )
NET CURRENT ASSETS (LIABILITIES) (81,088 ) (60,912 )
TOTAL ASSETS LESS CURRENT LIABILITIES 119,311 55,698
PROVISIONS FOR LIABILITIES
Deferred Taxation (48,179 ) (16,574 )
NET ASSETS 71,132 39,124
CAPITAL AND RESERVES
Called up share capital 8 4 4
Revaluation reserve - 38,500
Profit and Loss Account 71,128 620
SHAREHOLDERS' FUNDS 71,132 39,124
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Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Thomas
Director
06/10/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
MACS Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08948862 . The registered office is Unit 4, Willows Gate, Stratton Audley, Bicester, Oxfordshire, OX27 9AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 5 years Straight Line
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 7,650 807,261 210,093 1,025,004
Additions - 127,034 37,200 164,234
Disposals - - (36,243 ) (36,243 )
As at 31 March 2025 7,650 934,295 211,050 1,152,995
Depreciation
As at 1 April 2024 7,650 748,103 152,642 908,395
Provided during the period - 37,238 7,318 44,556
Disposals - - (28,645 ) (28,645 )
On revaluations - - 28,291 28,291
As at 31 March 2025 7,650 785,341 159,606 952,597
Net Book Value
As at 31 March 2025 - 148,954 51,444 200,398
As at 1 April 2024 - 59,158 57,451 116,609
5. Investments
Unlisted
£
Cost
As at 1 April 2024 1
As at 31 March 2025 1
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 1
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 28,200 -
Prepayments and accrued income 22,589 39,906
Director's loan account - 6,439
50,789 46,345
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 37,017 57,278
VAT 14,617 14,547
H&H Inter Co A/C 87,135 41,651
Accruals and deferred income 1,550 1,410
140,319 114,886
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
9. Directors Advances, Credits and Guarantees
During the year the Directors repaid a loan amount of £6,439 to the company. The loan was unsecured, interest free and repayable on demand. Balance as at 31st March 2025: Nil. 
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