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Registered number: 14567363
MC Trading South Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Naylor Accountancy Services Limited
Suite 7, 2 Park Court
Premier Way
Romsey
Hampshire
SO51 9DH
MC Trading South Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
MC Trading South Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14567363

| 30 June 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,577 |  | 991
|  |  | 1,577 |  | 991
CURRENT ASSETS
Stocks |  | 5,571 |  | 12,179 |
Debtors | 5 | - |  | 2 |
Cash at bank and in hand |  | 334 |  | 1,138 |
|  | 5,905 |  | 13,319 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,374 ) |  | (8,879 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,469 ) |  | 4,440
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 108 |  | 5,431
NET ASSETS |  |  | 108 |  | 5,431
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 106 |  | 5,429
SHAREHOLDERS' FUNDS |  |  | 108 |  | 5,431

Page 1
Page 2
MC Trading South Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

M L Hackshaw Director
18th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MC Trading South Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
MC Trading South Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14567363 . The registered office is 260 West End Road, West End, Southampton, SO18 3BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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 regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a rue and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant & Machinery | 20% straight line
Computer Equipment | 20% straight line

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 assets, and is credited or charged to profit.
2.4. 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.
...CONTINUED
Page 3
Page 4
MC Trading South Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.4. Taxation - continued
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Cash at bank and in hand
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.
2.6. Employee benefit
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 1,307 | - | 1,307
Additions | - | 1,129 | 1,129
As at 30 June 2025 | 1,307 | 1,129 | 2,436
Depreciation
As at 1 July 2024 | 316 | - | 316
Provided during the period | 261 | 282 | 543
As at 30 June 2025 | 577 | 282 | 859
Net Book Value
As at 30 June 2025 | 730 | 847 | 1,577
As at 1 July 2024 | 991 | - | 991

5. Debtors

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 2

Page 4
Page 5
MC Trading South Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 1,539 |  | 6,866
Amounts owed to participating interests | 5,478 |  | -
Other creditors | - |  | 780
Taxation and social security | 357 |  | 1,233
| 7,374 |  | 8,879

7. Share Capital

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Ultimate Controlling Party
The ultimate controlling parties are the directors, Mr M Hacksaw and Miss C Halford by virtue of their shareholdings.
Page 5