Registered number
00834050
Macari`s Limited
Filleted Accounts
31 December 2024

Macari`s Limited
Registered number: | 00834050
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Tangible assets | 3 |  |  | 3,988 |  |  | 4,985
Current assets
Stocks |  |  | 137,016 |  |  | 203,397
Debtors | 4 |  | 14,255 |  |  | 39,875
Cash at bank and in hand |  |  | 571,436 |  |  | 463,997
|  |  | 722,707 |  |  | 707,269
Creditors: amounts falling due within one year | 5 |  | (31,499) |  |  | (48,732)
Net current assets |  |  |  | 691,208 |  |  | 658,537
Net assets |  |  |  | 695,196 |  |  | 663,522
Capital and reserves
Called up share capital |  |  |  | 255 |  |  | 255
Share premium |  |  |  | 500 |  |  | 500
Profit and loss account |  |  |  | 694,441 |  |  | 662,767
Shareholders' funds |  |  |  | 695,196 |  |  | 663,522
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Stephen Macari
Director
Approved by the board on 3 November 2025

Macari`s Limited
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 20% on reducing balance
| Computer equipment | 33% on reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 3 |  | 3
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2024 | 7,655
| At 31 December 2024 | 7,655
| Depreciation
| At 1 January 2024 | 2,670
| Charge for the year | 997
| At 31 December 2024 | 3,667
| Net book value
| At 31 December 2024 | 3,988
| At 31 December 2023 | 4,985
4 | Debtors | 2024 |  | 2023
£ | £
| Trade debtors | 5,245 |  | 7,055
| Other debtors | 9,010 |  | 32,820
|  |  |  |  |  | 14,255 |  | 39,875
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Taxation and social security costs | 8,552 |  | 24,192
| Other creditors | 22,947 |  | 24,540
|  |  |  |  |  | 31,499 |  | 48,732
6 | Related party transactions
| At the balance sheet date, £2,722 (2023 £2,722) was due to Sola Sound Limited, a company controlled by common shareholders, and is included in other creditors.
7 | Controlling party
| The company is controlled by the directors.
8 | Other information
| Macari`s Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Devonshire House
| 582 Honeypot Lane
| Stanmore
| HA7 1JS

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