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Company Registration No. 11523568 (England and Wales)
Mac Construction and Groundworks Limited Unaudited accounts for the year ended 31 August 2025
Mac Construction and Groundworks Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mac Construction and Groundworks Limited Company Information for the year ended 31 August 2025
Director
Philip McGinty
Company Number
11523568 (England and Wales)
Registered Office
64 Hillside Park Mayfield Bargoed United Kingdom CF81 8NL
Accountants
Insight Accountancy Unit 16, Lamby Way Workshops Lamby Way Cardiff CF3 2EQ
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Mac Construction and Groundworks Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,149
3,981
Current assets
Debtors
5
101,334
98,604
Cash at bank and in hand
219,317
204,766
320,651
303,370
Creditors: amounts falling due within one year
6
(144,966)
(157,800)
Net current assets
175,685
145,570
Total assets less current liabilities
176,834
149,551
Creditors: amounts falling due after more than one year
7
(2,567)
6,072
Net assets
174,267
155,623
Capital and reserves
Share premium
100
100
Profit and loss account
174,167
155,523
Shareholders' funds
174,267
155,623
For the year ending 31 August 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 March 2026 and were signed on its behalf by
Philip McGinty Director Company Registration No. 11523568
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Mac Construction and Groundworks Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Mac Construction and Groundworks Limited is a private company, limited by shares, registered in England and Wales, registration number 11523568. The registered office is 64 Hillside Park, Mayfield, Bargoed, United Kingdom, CF81 8NL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Motor vehicles
20% on cost
Computer equipment
33% Reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
14,340
26,991
258
41,589
Additions
-
-
1,101
1,101
At 31 August 2025
14,340
26,991
1,359
42,690
Depreciation
At 1 September 2024
14,107
23,391
110
37,608
Charge for the year
70
3,600
263
3,933
At 31 August 2025
14,177
26,991
373
41,541
Net book value
At 31 August 2025
163
-
986
1,149
At 31 August 2024
233
3,600
148
3,981
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Mac Construction and Groundworks Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
5,291
8,753
Trade debtors
2,652
23,140
Accrued income and prepayments
646
3,646
Other debtors
92,745
63,065
101,334
98,604
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,161
35,421
Taxes and social security
44,991
51,145
Proposed dividends
26,382
26,382
Loans from directors
59,432
44,852
144,966
157,800
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,567
(6,072)
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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