REGISTERED NUMBER: 07984247 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MAC PRO & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr S Parekh

SECRETARY:

Mrs G Parekh

REGISTERED OFFICE:

9 Hawkeswell Close

Solihull

Birmingham

B92 7BD

REGISTERED NUMBER:

07984247 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,871

6,907

Investment property

5

163,000

163,000

168,871

169,907

CURRENT ASSETS

Debtors

6

1,628

4,806

Investments

7

200,000

-

Cash at bank

58,758

295,580

260,386

300,386

CREDITORS

Amounts falling due within one year

8

15,026

27,261

NET CURRENT ASSETS

245,360

273,125

TOTAL ASSETS LESS CURRENT LIABILITIES

414,231

443,032

PROVISIONS FOR LIABILITIES

925

1,104

NET ASSETS

413,306

441,928

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

413,206

441,828

SHAREHOLDERS' FUNDS

413,306

441,928

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 5 December 2025 and were signed by:

Dr S Parekh - Director

1.	STATUTORY INFORMATION

MAC PRO & CO 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 as modified by the revaluation of certain assets.

Turnover

Turnover comprises of the invoiced value of the services supplied by the company.

Tangible fixed assets

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

Chattels

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Chattels

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,978

15,469

17,447

DEPRECIATION

At 1 April 2024

1,343

9,197

10,540

Charge for year

95

941

1,036

At 31 March 2025

1,438

10,138

11,576

NET BOOK VALUE

At 31 March 2025

540

5,331

5,871

At 31 March 2024

635

6,272

6,907

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

163,000

NET BOOK VALUE

At 31 March 2025

163,000

At 31 March 2024

163,000

Investment property comprises one property. The fair value of the investment property has been arrived at on the basis of a valuation carried out on 31 March 2025 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices of similar properties.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2019

7,302

Valuation in 2020

(14,000

)

Valuation in 2021

3,000

Cost

166,698

163,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

553

868

Other debtors

1,075

3,938

1,628

4,806

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Unlisted investments

200,000

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

(1

)

-

Taxation and social security

1,075

16,255

Other creditors

13,952

11,006

15,026

27,261

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company paid a facility charge to directors of £312 (2024 £312) for the use of facilities at the registered office.

10.	ULTIMATE CONTROLLING PARTY

The board director is controlling party.