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Registered number: 12627631
Mack3 Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
WAC (Whale & Company) Limited
Chartered Accountants & Business Advisors
Mack3 Engineering Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Mack3 Engineering Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 12627631

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 83,053 |  | 81,175
|  |  | 83,053 |  | 81,175
CURRENT ASSETS
Stocks | 5 | 1,995 |  | 4,380 |
Debtors | 6 | 19,678 |  | 37,275 |
Cash at bank and in hand |  | 50,069 |  | 168,053 |
|  | 71,742 |  | 209,708 |
Creditors: Amounts Falling Due Within One Year | 7 | (115,585 ) |  | (145,817 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (43,843 ) |  | 63,891
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,210 |  | 145,066
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (18,550 ) |  | (17,475 )
NET ASSETS |  |  | 20,660 |  | 127,591
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 20,560 |  | 127,491
SHAREHOLDERS' FUNDS |  |  | 20,660 |  | 127,591

Page 1
Page 2
Mack3 Engineering Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr L K Mack Director
25th February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Mack3 Engineering Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Mack3 Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12627631 . The registered office is 95 Darklands Road, Swadlincote, Derbyshire, DE11 0PQ.
These financial statements are prepared in GBP (£), which is the functional currency of the business.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, for the provision of services in the ordinary course of the comapny's activities. It is stated net of discounts returns, rebates and value added taxes. The company recognises turnover when the amount can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on a straightline basis over:

Plant & Machinery | 3 to 5 years
Motor Vehicles | 3 to 5 years
Fixtures & Fittings | 3 to 5 years
Computer Equipment | 3 to 5 years

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
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.
Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Page 3
Page 4
Mack3 Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 17,678 | 45,325 | 13,037 | 8,255 | 84,295
Additions | 5,499 | 13,750 | - | 1,870 | 21,119
As at 31 May 2025 | 23,177 | 59,075 | 13,037 | 10,125 | 105,414
Depreciation
As at 1 June 2024 | 366 | 755 | 1,012 | 987 | 3,120
Provided during the period | 4,021 | 9,294 | 2,607 | 3,319 | 19,241
As at 31 May 2025 | 4,387 | 10,049 | 3,619 | 4,306 | 22,361
Net Book Value
As at 31 May 2025 | 18,790 | 49,026 | 9,418 | 5,819 | 83,053
As at 1 June 2024 | 17,312 | 44,570 | 12,025 | 7,268 | 81,175

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,995 |  | 4,380

Page 4
Page 5
Mack3 Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,327 |  | 20,473
Prepayments and accrued income | 1,351 |  | 344
Other debtors | - |  | 16,458
| 19,678 |  | 37,275

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 65,772 |  | 83,296
Corporation tax | 23,000 |  | 35,000
Other taxes and social security | 2,479 |  | 23,919
VAT | 18,343 |  | -
Net wages | - |  | 1,649
Other creditors | 3,736 |  | -
Accruals and deferred income | 1,508 |  | 1,953
Director's loan account | 747 |  | -
| 115,585 |  | 145,817

8. Deferred Taxation
The provision for deferred tax arises from accelerated capital allowances:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 18,550 |  | 17,475

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

During the year the company made a scrip issue of 99 £1.00 shares by capitalising some of its reserves.
10. Directors Advances, Credits and Guarantees
Included within debtors at 31 May 2024, and within creditors at 31 May 2025 a loan made to the director in 2023/2024 was repaid in 2024/2025.

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Lloyd Mack | 1,489 | - | (2,236 ) | - | (747 )

Page 5
Page 6
Mack3 Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 173,000 |  | 56,000

Page 6