1 February 2024 false Taxfiler 2024.6 09941804 business:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09941804 2024-01-31 09941804 2024-02-01 2025-01-31 09941804 business:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 09941804 business:FilletedAccounts 2024-02-01 2025-01-31 09941804 2025-01-31 09941804 business:Director1 2024-02-01 2025-01-31 09941804 business:RegisteredOffice 2024-02-01 2025-01-31 09941804 2024-01-31 09941804 core:WithinOneYear 2025-01-31 09941804 core:WithinOneYear 2024-01-31 09941804 core:ShareCapital core:PreviouslyStatedAmount 2025-01-31 09941804 core:ShareCapital core:PreviouslyStatedAmount 2024-01-31 09941804 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-01-31 09941804 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-01-31 09941804 core:PreviouslyStatedAmount 2025-01-31 09941804 core:PreviouslyStatedAmount 2024-01-31 09941804 business:SmallEntities 2024-02-01 2025-01-31 09941804 countries:EnglandWales 2024-02-01 2025-01-31 09941804 core:PlantMachinery 2024-02-01 2025-01-31 09941804 core:MotorVehicles 2024-02-01 2025-01-31 09941804 core:FurnitureFittings 2024-02-01 2025-01-31 09941804 core:PlantMachinery 2024-01-31 09941804 core:MotorVehicles 2024-01-31 09941804 core:FurnitureFittings 2024-01-31 09941804 core:PlantMachinery 2025-01-31 09941804 core:MotorVehicles 2025-01-31 09941804 core:FurnitureFittings 2025-01-31 09941804 core:AcceleratedTaxDepreciationDeferredTax 2025-01-31 09941804 core:AcceleratedTaxDepreciationDeferredTax 2024-01-31 09941804 2023-01-31 09941804 2023-02-01 2024-01-31 09941804 business:OrdinaryShareClass1 2024-02-01 2025-01-31 09941804 business:OrdinaryShareClass1 2023-02-01 2024-01-31 09941804 business:OrdinaryShareClass2 2024-02-01 2025-01-31 09941804 business:OrdinaryShareClass2 2023-02-01 2024-01-31 09941804 business:OrdinaryShareClass3 2024-02-01 2025-01-31 09941804 business:OrdinaryShareClass3 2023-02-01 2024-01-31 09941804 business:AllOrdinaryShares 2024-02-01 2025-01-31 09941804 business:AllOrdinaryShares 2023-02-01 2024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09941804 (England and Wales)
Macclesfield Maintenance Ltd Unaudited accounts for the year ended 31 January 2025
Macclesfield Maintenance Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Macclesfield Maintenance Ltd Company Information for the year ended 31 January 2025
Director
Mr Clive Wilkinson
Company Number
09941804 (England and Wales)
Registered Office
2 The Whitfields Macclesfield Cheshire SK10 3PX England
Accountants
Batesons 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
- 3 -
Macclesfield Maintenance Ltd Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
44,240
28,430
Investment property
5
179,581
-
223,821
28,430
Current assets
Inventories
11,066
27,203
Debtors
6
53,651
49,585
Cash at bank and in hand
98,479
210,401
163,196
287,189
Creditors: amounts falling due within one year
7
(133,061)
(109,685)
Net current assets
30,135
177,504
Total assets less current liabilities
253,956
205,934
Provisions for liabilities
Deferred tax
8
(10,339)
(4,665)
Net assets
243,617
201,269
Capital and reserves
Called up share capital
9
125
125
Profit and loss account
243,492
201,144
Shareholders' funds
243,617
201,269
For the year ending 31 January 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 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 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 and authorised for issue on 12 May 2025 and were signed on its behalf by
Mr Clive Wilkinson Director Company Registration No. 09941804
- 4 -
Macclesfield Maintenance Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Macclesfield Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 09941804. The registered office is 2 The Whitfields, Macclesfield, Cheshire, SK10 3PX, England.
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
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
Macclesfield Maintenance Ltd Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 February 2024
11,653
77,922
-
89,575
Additions
732
29,365
1,530
31,627
Disposals
-
(24,432)
-
(24,432)
At 31 January 2025
12,385
82,855
1,530
96,770
Depreciation
At 1 February 2024
5,397
55,748
-
61,145
Charge for the year
1,048
12,644
50
13,742
On disposals
-
(22,357)
-
(22,357)
At 31 January 2025
6,445
46,035
50
52,530
Net book value
At 31 January 2025
5,940
36,820
1,480
44,240
At 31 January 2024
6,256
22,174
-
28,430
5
Investment property
2025
£
Additions
179,581
At 31 January 2025
179,581
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
46,259
45,078
Accrued income and prepayments
4,763
2,814
Other debtors
2,629
1,693
53,651
49,585
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
11,447
3,826
Trade creditors
23,396
18,581
Taxes and social security
37,726
28,565
Other creditors
-
1,722
Loans from directors
56,624
53,188
Accruals
3,868
3,803
133,061
109,685
- 6 -
Macclesfield Maintenance Ltd Notes to the Accounts for the year ended 31 January 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
10,339
4,665
2025
2024
£
£
Provision at start of year
4,665
6,079
Charged/(credited) to the profit and loss account
5,674
(1,414)
Provision at end of year
10,339
4,665
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
75 Ordinary 'A' shares of £1 each
75
75
25 Ordinary 'B' shares of £1 each
25
25
25 Ordinary 'C' shares of £1 each
25
25
125
125
10
Average number of employees
During the year the average number of employees was 7 (2024: 6).
- 7 -