IRIS Accounts Production v25.4.12.37 06438836 director 1.12.24 30.11.25 30.11.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06438836 2024-11-30 06438836 2025-11-30 06438836 2024-12-01 2025-11-30 06438836 2023-11-30 06438836 2023-12-01 2024-11-30 06438836 2024-11-30 06438836 ns15:EnglandWales 2024-12-01 2025-11-30 06438836 ns14:PoundSterling 2024-12-01 2025-11-30 06438836 ns10:Director1 2024-12-01 2025-11-30 06438836 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06438836 ns10:SmallEntities 2024-12-01 2025-11-30 06438836 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06438836 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 06438836 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06438836 ns10:FullAccounts 2024-12-01 2025-11-30 06438836 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 06438836 ns10:CompanySecretary1 2024-12-01 2025-11-30 06438836 ns10:RegisteredOffice 2024-12-01 2025-11-30 06438836 ns5:CurrentFinancialInstruments 2025-11-30 06438836 ns5:CurrentFinancialInstruments 2024-11-30 06438836 ns5:Non-currentFinancialInstruments 2025-11-30 06438836 ns5:Non-currentFinancialInstruments 2024-11-30 06438836 ns5:ShareCapital 2025-11-30 06438836 ns5:ShareCapital 2024-11-30 06438836 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 06438836 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 06438836 ns5:LeaseholdImprovements 2024-12-01 2025-11-30 06438836 ns5:PlantMachinery 2024-12-01 2025-11-30 06438836 ns5:FurnitureFittings 2024-12-01 2025-11-30 06438836 ns5:MotorVehicles 2024-12-01 2025-11-30 06438836 ns5:ComputerEquipment 2024-12-01 2025-11-30 06438836 ns5:LeaseholdImprovements 2024-11-30 06438836 ns5:PlantMachinery 2024-11-30 06438836 ns5:FurnitureFittings 2024-11-30 06438836 ns5:LeaseholdImprovements 2025-11-30 06438836 ns5:PlantMachinery 2025-11-30 06438836 ns5:FurnitureFittings 2025-11-30 06438836 ns5:LeaseholdImprovements 2024-11-30 06438836 ns5:PlantMachinery 2024-11-30 06438836 ns5:FurnitureFittings 2024-11-30 06438836 ns5:MotorVehicles 2024-11-30 06438836 ns5:ComputerEquipment 2024-11-30 06438836 ns5:MotorVehicles 2025-11-30 06438836 ns5:ComputerEquipment 2025-11-30 06438836 ns5:MotorVehicles 2024-11-30 06438836 ns5:ComputerEquipment 2024-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-30 06438836 ns5:LeasedAssetsHeldAsLessee 2024-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-01 2025-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-12-01 2025-11-30 06438836 ns5:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-11-30 06438836 ns5:LeasedAssetsHeldAsLessee 2025-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-11-30 06438836 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-30 06438836 ns5:LeasedAssetsHeldAsLessee 2024-11-30 06438836 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 06438836 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 06438836 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-11-30 06438836 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-11-30 06438836 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-11-30 06438836 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-11-30 06438836 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-11-30 06438836 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-11-30 06438836 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-11-30 06438836 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-11-30 06438836 ns5:HirePurchaseContracts 2025-11-30 06438836 ns5:HirePurchaseContracts 2024-11-30 06438836 ns10:OrdinaryShareClass1 2025-11-30

REGISTERED NUMBER: 06438836 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

MACFARLANE CONCRETE PUMPING LTD

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MACFARLANE CONCRETE PUMPING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | J T Macfarlane

| SECRETARY: | J T Macfarlane

| REGISTERED OFFICE: | Winsford Saw Mills

| Smokehall Lane

| Winsford

| Cheshire

| CW7 3BE

| REGISTERED NUMBER: | 06438836 (England and Wales)

| ACCOUNTANTS: | Michael Donnan & Co Limited

| Oaktree Court Business Ctr

| Mill Lane

| Ness

| Cheshire

| CH64 8TP

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

BALANCE SHEET

30 NOVEMBER 2025

| 30/11/25 | 30/11/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,393,298 |  | 2,076,054 |  |

CURRENT ASSETS

Stocks | 115,000 |  | 85,100 |  |

Debtors | 5 | 297,384 |  | 376,098 |  |

Cash at bank | 13,852 |  | 20,743 |  |

426,236 |  | 481,941 |  |

CREDITORS

Amounts falling due within one year | 6 | 957,701 |  | 1,204,525 |  |

NET CURRENT LIABILITIES | (531,465 | ) | (722,584 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 861,833 |  | 1,353,470 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (549,386 | ) | (1,114,377 | ) |

PROVISIONS FOR LIABILITIES | (160,000 | ) | (140,000 | ) |

NET ASSETS | 152,447 |  | 99,093 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 152,445 |  | 99,091 |  |

SHAREHOLDERS' FUNDS | 152,447 |  | 99,093 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps 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 Sections 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.

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

BALANCE SHEET - continued

30 NOVEMBER 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 January 2026 and were signed by:

J T Macfarlane - Director

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Macfarlane Concrete Pumping Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| Transactions are rounded to the nearest £.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 25% on reducing balance

| Plant and machinery | - | at variable rates on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 33% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 December 2024 | 80,839 |  | 2,614,678 |  | 16,452 |  |

| Disposals | - |  | (777,000 | ) | - |  |

| At 30 November 2025 | 80,839 |  | 1,837,678 |  | 16,452 |  |

| DEPRECIATION

| At 1 December 2024 | 39,856 |  | 598,683 |  | 8,962 |  |

| Charge for year | 10,246 |  | 125,184 |  | 1,900 |  |

| Eliminated on disposal | - |  | (235,397 | ) | - |  |

| At 30 November 2025 | 50,102 |  | 488,470 |  | 10,862 |  |

| NET BOOK VALUE

| At 30 November 2025 | 30,737 |  | 1,349,208 |  | 5,590 |  |

| At 30 November 2024 | 40,983 |  | 2,015,995 |  | 7,490 |  |

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 65,576 |  | 11,101 |  | 2,788,646 |  |

| Disposals | - |  | - |  | (777,000 | ) |

| At 30 November 2025 | 65,576 |  | 11,101 |  | 2,011,646 |  |

| DEPRECIATION

| At 1 December 2024 | 55,599 |  | 9,492 |  | 712,592 |  |

| Charge for year | 3,292 |  | 531 |  | 141,153 |  |

| Eliminated on disposal | - |  | - |  | (235,397 | ) |

| At 30 November 2025 | 58,891 |  | 10,023 |  | 618,348 |  |

| NET BOOK VALUE

| At 30 November 2025 | 6,685 |  | 1,078 |  | 1,393,298 |  |

| At 30 November 2024 | 9,977 |  | 1,609 |  | 2,076,054 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 2,496,121 |  | 65,576 |  | 2,561,697 |  |

| Disposals | (777,000 | ) | - |  | (777,000 | ) |

| At 30 November 2025 | 1,719,121 |  | 65,576 |  | 1,784,697 |  |

| DEPRECIATION

| At 1 December 2024 | 580,887 |  | 55,599 |  | 636,486 |  |

| Charge for year | 117,627 |  | - |  | 117,627 |  |

| At 30 November 2025 | 698,514 |  | 55,599 |  | 754,113 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,020,607 |  | 9,977 |  | 1,030,584 |  |

| At 30 November 2024 | 1,915,234 |  | 9,977 |  | 1,925,211 |  |

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/11/25 |  | 30/11/24

£ | £ |

| Trade debtors | 281,860 |  | 301,437 |  |

| Tax | - |  | 17,469 |  |

| VAT | 5,823 |  | 4,770 |  |

| Prepayments and accrued income | 9,701 |  | 52,422 |  |

297,384 |  | 376,098 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/11/25 |  | 30/11/24

£ | £ |

| Bank loans and overdrafts | 410,868 |  | 405,321 |  |

| Hire purchase contracts (see note 8) | 347,945 |  | 523,540 |  |

| Trade creditors | 96,963 |  | 228,874 |  |

| Tax | 2,897 |  | - |  |

| Social security and other taxes | 61,319 |  | - |  |

| Other creditors | 15,561 |  | 14,249 |  |

| Directors' current accounts | 18,299 |  | 28,866 |  |

| Accrued expenses | 3,849 |  | 3,675 |  |

957,701 |  | 1,204,525 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30/11/25 |  | 30/11/24

£ | £ |

| Bank loans and overdrafts | 105,955 |  | 113,747 |  |

| Bank loans - 2-5 years | - |  | 176,770 |  |

| Hire purchase contracts (see note 8) | 313,991 |  | 701,460 |  |

| Other creditors | 129,440 |  | 122,400 |  |

549,386 |  | 1,114,377 |  |

MACFARLANE CONCRETE PUMPING LTD (REGISTERED NUMBER: 06438836) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| Hire purchase |

| contracts |

| 30/11/25 |  | 30/11/24 |

£ | £ |

| Net obligations repayable:

| Within one year | 347,945 |  | 523,540 |  |

| Between one and five years | 313,991 |  | 701,460 |  |

661,936 |  | 1,225,000 |  |

| Hire purchase contracts

| The loan and hire purchase obligations are secured against motor vehicle and plant & machinery assets with a book value of £1,262,686.

| Operating leases

| At 30 November 2025, the company had total commitments under operating leases over the remaining life of those leases of £91,256 (2024 - £142,189). The commitments are due by:

| £50,933 less than one year

| £40,322 between one and two years

| There is a Break Clause available to exercise from 15 September 2024 on the total commitments whereby notice of a minimum of six months can be given to terminate the lease.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30/11/25 |  | 30/11/24

| value: | £ | £ |

| 2 | Ordinary | 1 | 2 |  | 2 |  |

10. | EXCEPTIONAL ITEMS

| During this year, the company restructured its business operations and reduced the number of pumps included in the fleet. In doing so, an exceptional cost of £18,513 was incurred which relates to charges from early settlement of hire purchase agreements.