Company Registration No. 15493747 (England and Wales)
Macemade Acquisitions Limited
Unaudited financial statements
for the period ended 31 May 2025
Pages for filing with the registrar
Macemade Acquisitions Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 6
Macemade Acquisitions Limited
Balance sheet
As at 31 May 2025
1
2025
Notes
£
£
Fixed assets
Investments
4
3,756,000
Current assets
Debtors
6
230
Cash at bank and in hand
3,713
3,943
Creditors: amounts falling due within one year
7
(2,158,200)
Net current liabilities
(2,154,257)
Total assets less current liabilities
1,601,743
Creditors: amounts falling due after more than one year
8
(1,604,000)
Net liabilities
(2,257)
Capital and reserves
Called up share capital
9
30
Profit and loss reserves
(2,287)
Total equity
(2,257)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 12 February 2026 and are signed on its behalf by:
D Matthews
Director
Company Registration No. 15493747
Macemade Acquisitions Limited
Notes to the financial statements
For the period ended 31 May 2025
2
1
Accounting policies
Company information

Macemade Acquisitions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Midland House, 2 Poole Road, Bournemouth, Dorset, BH2 5QY.

1.1
Reporting period

The accounts for the company cover a period greater than 12 months to align its accounting period with its subsidiary.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Macemade Acquisitions Limited
Notes to the financial statements (continued)
For the period ended 31 May 2025
1
Accounting policies (continued)
3
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Macemade Acquisitions Limited
Notes to the financial statements (continued)
For the period ended 31 May 2025
1
Accounting policies (continued)
4
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
3
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
3,756,000
Macemade Acquisitions Limited
Notes to the financial statements (continued)
For the period ended 31 May 2025
4
Fixed asset investments (continued)
5
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 16 February 2024
-
Additions
3,756,000
At 31 May 2025
3,756,000
Carrying amount
At 31 May 2025
3,756,000
5
Subsidiaries

Details of the company's subsidiaries at 31 May 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
KJS Hospitality Limited
1
Ordinary shares
100
-
Macemade Limited
1
Ordinary shares
0
100

Registered office addresses (all UK unless otherwise indicated):

1
Midland House, 2 Poole road, Bournemouth, Dorset, BH2 5QY
6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
230
7
Creditors: amounts falling due within one year
2025
£
Trade creditors
1,200
Amounts owed to group undertakings
1,747,794
Other creditors
409,206
2,158,200
Macemade Acquisitions Limited
Notes to the financial statements (continued)
For the period ended 31 May 2025
6
8
Creditors: amounts falling due after more than one year
2025
£
Other creditors
1,604,000
9
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
30
30

The share class have attached to them full voting, dividend and capital distribution rights.

During the period the company issued 30 Ordinary share s of £1 to provide the initial working capital of the company.

10
Related party transactions

During the period, the company transacted with the father of the directors. Shares were purchased for a total consideration of £3,750,000 of which £2,036,623 remained outstanding at the balance sheet date. £409,206 is presented as falling due within one year with the balance repayable under monthly instalments, or as both parties agree. The outstanding balance is unsecured and interest free.

Other information

The company has taken advantage of the exemption available in section 1AC.35 of FRS 102 from the requirement to disclose transactions with group companies on the grounds that the company is a wholly owned subsidiary within the group.

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