Mackron Limited - Filleted accounts

Mackron Limited
Registered number:		05379523
Statement of Financial Position
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Financial assets			243,523			243,523

Current assets
Debtors	3	189			1,057
Cash at bank and in hand		413			413
		602			1,470

Creditors: amounts falling due within one year	4	(3,711)			(3,630)

Net current liabilities			(3,109)			(2,160)

Net assets			240,414			241,363

Capital and reserves
Called up share capital			28,517			28,517
Revaluation reserve	5		211,932			211,932
Profit and loss account			(35)			914

Shareholder's funds			240,414			241,363

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 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.




D J King
Director
Approved by the board on 24 December 2025

Mackron Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Consolidation
	The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the baiss that the company and its subsidiary undertakings comprise a small group.

	Going concern
	The company had retained losses as at the balance sheet date which were not covered by the share capital of the company. The company is continuing to trade with financial support from associated undertakings. The director is planning to maintain this financial support for the company for the foreseeable future.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments (other than investments in subsidiaries, associates and joint ventures) are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value/Impairment losses are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction 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. 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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees and directors	2025		2024
Number			Number

	Average number of directors and persons employed by the company	1		1


3	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	-		613
	Other debtors	189		444
		189		1,057


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	255		2,610
	Accruals	890		1,020
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	2,566		-
		3,711		3,630


5	Capital Redemption Reserve	2025		2024
£			£

	At 1 April 2024	211,932		211,932

	At 31 March 2025	211,932		211,932


6	Related party transactions	2025		2024
£			£
	Differentis Ltd
	100% subsidiary of Mackron Ltd
	Amount due from (to) the related party	(2,217)		613

	Marjolo Partners Ltd
	Associated undertaking of Mackron Ltd
	Amount due from (to) the related party	(349)


7	Controlling party

	Mackron Limited is a subsidiary of Marjolo Limited who owns 100% of the share capital. Marjolo Limited is a company registered in the UK. The registered address is:

	Acero
	1 Concourse Way
	Sheffield
	S1 2BJ

8	Other information

	Mackron Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Acero
	1 Concourse Way
	Sheffield
	S1 2BJ