REGISTERED NUMBER: 03293899 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MAC ASSOCIATED COMPANIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Crawley

SECRETARY:

M J Crawley

REGISTERED OFFICE:

81 High Street

Green Street Green

Orpington

Kent

BR6 6BJ

REGISTERED NUMBER:

03293899 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

264,095

95,486

264,095

95,486

CURRENT ASSETS

Stocks

6,001

5,587

Debtors

6

108,982

101,312

Cash at bank

689,947

878,228

804,930

985,127

CREDITORS

Amounts falling due within one year

7

(35,774

)

(70,799

)

NET CURRENT ASSETS

769,156

914,328

TOTAL ASSETS LESS CURRENT LIABILITIES

1,033,251

1,009,814

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,033,151

1,009,714

SHAREHOLDERS' FUNDS

1,033,251

1,009,814

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 29 August 2025 and were signed by:

M A Crawley - Director

1.	STATUTORY INFORMATION

MAC Associated Companies 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1997, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

9,350

AMORTISATION

At 1 April 2024

and 31 March 2025

9,350

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

-

1,382

5,734

405,633

412,749

Additions

186,800

-

1,132

-

187,932

Disposals

-

(1,382

)

-

-

(1,382

)

At 31 March 2025

186,800

-

6,866

405,633

599,299

DEPRECIATION

At 1 April 2024

-

1,382

4,073

311,808

317,263

Charge for year

-

-

558

18,765

19,323

Eliminated on disposal

-

(1,382

)

-

-

(1,382

)

At 31 March 2025

-

-

4,631

330,573

335,204

NET BOOK VALUE

At 31 March 2025

186,800

-

2,235

75,060

264,095

At 31 March 2024

-

-

1,661

93,825

95,486

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

89,687

95,235

Other debtors

19,295

6,077

108,982

101,312

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,189

9,289

Taxation and social security

26,820

57,935

Other creditors

3,765

3,575

35,774

70,799