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REGISTERED NUMBER: 12100008 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Johnny Macs (Colchester) Limited

Johnny Macs (Colchester) Limited (Registered number: 12100008)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 6 |

Johnny Macs (Colchester) Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | J J McNeill

| SECRETARY: |

| REGISTERED OFFICE: | 25 Albany Garden West

| Clacton On Sea

| Essex

| CO15

| REGISTERED NUMBER: | 12100008 (England and Wales)

| ACCOUNTANTS: | RBS Accountancy Ltd

| Suite 17

| Cautrac Serviced Offices

| Great Horkesley

| Colchester

| Essex

| CO6 4EJ

Johnny Macs (Colchester) Limited (Registered number: 12100008)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,332 |  | 9,501 |  |

CURRENT ASSETS

Stocks | 6,420 |  | 5,850 |  |

Cash at bank and in hand | 14,396 |  | 7,913 |  |

20,816 |  | 13,763 |  |

CREDITORS

Amounts falling due within one year | 5 | 18,715 |  | 12,557 |  |

NET CURRENT ASSETS | 2,101 |  | 1,206 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,433 |  | 10,707 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 4,000 |  | 7,785 |  |

NET ASSETS | 6,433 |  | 2,922 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 6,333 |  | 2,822 |  |

6,433 |  | 2,922 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Johnny Macs (Colchester) Limited (Registered number: 12100008)

Balance Sheet - continued

31 July 2025

The 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.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

J J McNeill - Director

Johnny Macs (Colchester) Limited (Registered number: 12100008)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Johnny Macs (Colchester) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

Johnny Macs (Colchester) Limited (Registered number: 12100008)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 19,278 |  | 600 |  | 19,878 |  |

| Additions | 341 |  | - |  | 341 |  |

| At 31 July 2025 | 19,619 |  | 600 |  | 20,219 |  |

| DEPRECIATION

| At 1 August 2024 | 10,114 |  | 263 |  | 10,377 |  |

| Charge for year | 1,426 |  | 84 |  | 1,510 |  |

| At 31 July 2025 | 11,540 |  | 347 |  | 11,887 |  |

| NET BOOK VALUE

| At 31 July 2025 | 8,079 |  | 253 |  | 8,332 |  |

| At 31 July 2024 | 9,164 |  | 337 |  | 9,501 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 4,145 |  | 3,351 |  |

| Trade creditors | 3,655 |  | 5,302 |  |

| Taxation and social security | 10,915 |  | 3,904 |  |

18,715 |  | 12,557 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 4,000 |  | 7,785 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 7,785 |  |

Chartered Certified Accountants' Report to the Director

on the Unaudited Financial Statements of

Johnny Macs (Colchester) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Johnny Macs (Colchester) Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Johnny Macs (Colchester) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Johnny Macs (Colchester) Limited and state those matters that we have agreed to state to the director of Johnny Macs (Colchester) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Johnny Macs (Colchester) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Johnny Macs (Colchester) Limited. You consider that Johnny Macs (Colchester) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Johnny Macs (Colchester) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

RBS Accountancy Ltd

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

31 October 2025