Macemain Engineering Limited 01086137 false 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is holding of property, plant and equipment. Digita Accounts Production Advanced 6.30.9574.0 true false true 01086137 2024-06-01 2025-05-31 01086137 2025-05-31 01086137 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2025-05-31 01086137 core:RetainedEarningsAccumulatedLosses 2025-05-31 01086137 core:ShareCapital 2025-05-31 01086137 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 01086137 core:CostValuation 2025-05-31 01086137 core:FurnitureFittingsToolsEquipment 2025-05-31 01086137 core:LandBuildings 2025-05-31 01086137 core:OtherPropertyPlantEquipment 2025-05-31 01086137 bus:SmallEntities 2024-06-01 2025-05-31 01086137 bus:Audited 2024-06-01 2025-05-31 01086137 bus:FilletedAccounts 2024-06-01 2025-05-31 01086137 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 01086137 bus:RegisteredOffice 2024-06-01 2025-05-31 01086137 bus:Director1 2024-06-01 2025-05-31 01086137 bus:Director2 2024-06-01 2025-05-31 01086137 bus:Director3 2024-06-01 2025-05-31 01086137 bus:Director4 2024-06-01 2025-05-31 01086137 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2024-06-01 2025-05-31 01086137 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 01086137 bus:Agent1 2024-06-01 2025-05-31 01086137 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-05-31 01086137 core:LandBuildings 2024-06-01 2025-05-31 01086137 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 01086137 core:PlantMachinery 2024-06-01 2025-05-31 01086137 countries:EnglandWales 2024-06-01 2025-05-31 01086137 2024-05-31 01086137 core:CostValuation 2024-05-31 01086137 core:FurnitureFittingsToolsEquipment 2024-05-31 01086137 core:LandBuildings 2024-05-31 01086137 core:OtherPropertyPlantEquipment 2024-05-31 01086137 2023-06-01 2024-05-31 01086137 2024-05-31 01086137 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2024-05-31 01086137 core:RetainedEarningsAccumulatedLosses 2024-05-31 01086137 core:ShareCapital 2024-05-31 01086137 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 01086137 core:FurnitureFittingsToolsEquipment 2024-05-31 01086137 core:LandBuildings 2024-05-31 01086137 core:OtherPropertyPlantEquipment 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 01086137

Macemain Engineering Limited
Filleted Financial Statements
for the Year Ended 31 May 2025

Macemain Engineering Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 7

Macemain Engineering Limited

Company Information

Directors | J. M. Manning P. T. Manning K. S. Martin A. J. Manning

Registered office | Boyle Road Willowbrook Industrial Estate Corby Northamptonshire NN17 5XU

Auditors | Robert Whowell & Partners LLP Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Macemain Engineering Limited

(Registration number: 01086137)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 740,549 | 775,192
Investments | 5 | 1,000 | 1,000
|  | 741,549 | 776,192
Current assets |  |  |
Cash at bank and in hand |  | 21,592 | 271,785
Creditors: Amounts falling due within one year | 6 | (449,560) | (719,919)
Net current liabilities |  | (427,968) | (448,134)
Net assets |  | 313,581 | 328,058
Capital and reserves |  |  |
Called up share capital | 7 | 50,000 | 50,000
Retained earnings |  | 263,581 | 278,058
Shareholders' funds |  | 313,581 | 328,058

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 February 2026 and signed on its behalf by:

......................................... A. J. Manning Director

Macemain Engineering Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Boyle Road
Willowbrook Industrial Estate
Corby
Northamptonshire
NN17 5XU

These financial statements were authorised for issue by the Board on 23 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis. Management have considerred future information and significant judgements and no material uncertainty exists.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 24 February 2026 was Paul Johnson FCA, who signed for and on behalf of Robert Whowell & Partners LLP.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Macemain Engineering Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 2% straight line
Furniture, fittings and equipment | 15% reducing balance and 25% straight line
Plant and machinery | 15% reducing balance

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Macemain Engineering Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4 | Tangible assets

| Freehold property £ | Fixtures, fittings and equipment £ | Plant and machinery £ | Total £
Cost
At 1 June 2024 | 1,687,892 | 144,743 | 1,502,259 | 3,334,894
At 31 May 2025 | 1,687,892 | 144,743 | 1,502,259 | 3,334,894
Depreciation
At 1 June 2024 | 928,732 | 144,357 | 1,486,613 | 2,559,702
Charge for the year | 32,238 | 58 | 2,347 | 34,643
At 31 May 2025 | 960,970 | 144,415 | 1,488,960 | 2,594,345
Carrying amount
At 31 May 2025 | 726,922 | 328 | 13,299 | 740,549
At 31 May 2024 | 759,160 | 386 | 15,646 | 775,192

Macemain Engineering Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,000 | 1,000

Subsidiaries | £
Cost or valuation
At 1 June 2024 | 1,000
At 31 May 2025 | 1,000
Carrying amount
At 31 May 2025 | 1,000
At 31 May 2024 | 1,000

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings | 8 | 412,833 | 694,579
Taxation and social security |  | 32,212 | 20,825
Accruals and deferred income |  | 4,515 | 4,515
|  | 449,560 | 719,919

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 50,000 | 50,000 | 50,000 | 50,000

Macemain Engineering Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

8 | Related party transactions

At 31 May 2025 the company owed £412,833 (2024 - £694,579) to other group members. These balances have no set terms of repayment.