ACCOUNTS - Final Accounts preparation

Company registration number: 11048181

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2024

	MAC GROUP LIMITED


MAC GROUP LIMITED

COMPANY INFORMATION

Directors	M McElduff
	S McElduff


Registered number	11048181


Registered office	Cheeca Lodge
	Flower Lane
	Godstone
	Surrey
	RH9 8DE


Accountants	Menzies LLP
	Chartered Accountants
	Ashcombe House
	5 The Crescent
	Leatherhead
	Surrey
	KT22 8DY


MAC GROUP LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 3


MAC GROUP LIMITED REGISTERED NUMBER:11048181

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		1,145		745
			1,145		745
Current assets
Debtors: amounts falling due within one year	5	-		3,172
		-		3,172
Creditors: amounts falling due within one year	6	(83,616)		(11,865)
Net current liabilities			(83,616)		(8,693)
Total assets less current liabilities			(82,471)		(7,948)

Net liabilities			(82,471)		(7,948)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(82,473)	(7,950)
	(82,471)	(7,948)

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M McElduff

Director

Date: 25 December 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1


MAC GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

MAC Group Limited is a private company, limited by shares and incorporated in England. The address of the registered office is given on the company information page.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

At 31 December 2024 the statement of financial position reports net current liabilities of £83,616 (2023: £8,693). The company is reliant upon the continued support of its directors and its creditors, who confirm their continued financial support of the company. The directors therefore considers it appropriate to prepare the accounts on a going concern basis.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2


MAC GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Fixed asset investments

		Shares in group undertakings
		£
	Cost or valuation
	At 1 January 2024	745
	Additions	400
	At 31 December 2024	1,145

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	-	3,172
	-	3,172

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	11,229	741
Corporation tax	63,471	-
Other creditors	5,640	5,640
Accruals and deferred income	3,276	5,484
	83,616	11,865

Page 3