| Registered Number:10735394 |
For the year ended 30 June 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 June 2025
Mack Construction Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Mack Construction Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
35,501
9,810
2
35,501
9,810
31,348
67,820
3
| Trade and other receivables |
144
38,435
4
14,339
| Cash and cash equivalents |
16,134
122,389
45,831
| Trade and other payables: amounts falling due within one |
| year |
(48,493)
(91,026)
5
(2,662)
31,363
Net current assets
| Total assets less current liabilities |
66,864
7,148
| Trade and other payables: amounts falling due after more |
| than one year |
(4,583)
(9,942)
6
(6,750)
(1,850)
| Provisions for liabilities |
50,172
Net assets
715
102
102
50,070
613
50,172
715
Shareholders' funds
| For the year ended 30 June 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 13 January 2026 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 30 June 2025
Mack Construction Ltd
Notes to the Financial Statements
Statutory Information
| Mack Construction Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 10735394. |
55 Wollaton Road
Sheffield
South Yorkshire
S17 4LF
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Office Equipment
Motor Vehicles
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Income on work in progress contracts is recognised by reference to the valuation of time spent on each contract at the year end. Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to fairly reflect the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover and the related costs. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Debtors and creditors due within one year
| Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transcation price. |
| Any losses arising from impairment are recognised in the statement of comprehensive income within administrative |
| expenses. |
Impairment
| At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the |
| individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the |
| assest cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds |
| its recoverable amount, an impairment loss is recognised in the statement of comprehensive income. |
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For the year ended 30 June 2025
Mack Construction Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor Vehicles
37,569
2,820
30,625
4,124
28,558
1,508
26,935
115
4,239
57,560
4,328
66,127
| Provision for depreciation and impairment |
27,759
1,825
24,348
1,586
Charge for year
2,867
353
2,130
384
30,626
2,178
26,478
1,970
2,269
31,082
2,150
35,501
2,538
6,277
995
9,810
| The net book value of Commercial Vehicles, of £31,082, includes £26,374 in respect of assets under finance leases or |
| hire purchase contracts. |
| The depreciation charge for the year includes £561 in respect of Commercial Vehicles and Plant under finance leases |
| or hire purchase contracts. |
2024
2025
67,820
31,348
| Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract at the year end. Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up at the year end.Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs. |
| 4. Trade and other receivables |
2024
2025
38,435
144
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For the year ended 30 June 2025
Mack Construction Ltd
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
4,583
5,000
20,310
10,727
| Taxation and social security |
33,929
26,894
32,204
5,872
91,026
48,493
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
-
4,583
9,942
-
9,942
4,583
| 7. Average number of persons employed |
During the year the average number of employees was 7 (2024 : 8)
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