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MAC-MEISTER LTD

Registered Number
07052995
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

MAC-MEISTER LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | Mrs D Creswell

Company Secretary | Mrs D Creswell

Registered Address | Unit 33 The Forum
| North Hykeham
| Lincoln
| LN6 8HW

Registered Number | 07052995 (England and Wales)

MAC-MEISTER LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 14,669 |  |  |  | 13,846
|  |  |  | 14,669 |  |  |  | 13,846
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 302,484 |  |  |  | 290,090 |  |
Cash at bank and on hand |  | 193,715 |  |  |  | 120,368 |  |
|  | 496,199 |  |  |  | 410,458 |  |
Creditors amounts falling due within one year | 6 | (197,389) |  |  |  | (169,747) |  |
Net current assets (liabilities) |  |  |  | 298,810 |  |  |  | 240,711
Total assets less current liabilities |  |  |  | 313,479 |  |  |  | 254,557
Provisions for liabilities | 7 |  |  | (558) |  |  |  | -
Net assets |  |  |  | 312,921 |  |  |  | 254,557
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 312,911 |  |  |  | 254,547
Shareholders' funds |  |  |  | 312,921 |  |  |  | 254,557

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 March 2026, and are signed on its behalf by:
Mrs D Creswell Director Registered Company No. 07052995

MAC-MEISTER LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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 except that as disclosed in the accounting policies certain items are shown at fair value.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| 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.

| Current taxation
--- | ---
| The tax expense for the period comprises current and deferred 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. 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. Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable. Amortisation Goodwill, being the amount paid in connection with the acquisition of a business in 2013, was amortised evenly over its estimated useful life of 5 years.

| Tangible fixed assets and depreciation
--- | ---
| 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 provided at the following annual rates in order to write off each asset over its estimated useful life as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Vehicles | 5

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or 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.

| 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 and other 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.

| Financial instruments
--- | ---
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

| 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 8

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 35,000 |  | 35,000
| At 31 October 25 | 35,000 |  | 35,000
| Amortisation and impairment
| At 01 November 24 | 35,000 |  | 35,000
| At 31 October 25 | 35,000 |  | 35,000
| Net book value
| At 31 October 25 | - |  | -
| At 31 October 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 48,673 |  | 33,480 |  | 82,153
| Additions | 3,449 |  | - |  | 3,449
| At 31 October 25 | 52,122 |  | 33,480 |  | 85,602
| Depreciation and impairment
| At 01 November 24 | 41,523 |  | 26,784 |  | 68,307
| Charge for year | 2,626 |  | - |  | 2,626
| At 31 October 25 | 44,149 |  | 26,784 |  | 70,933
| Net book value
| At 31 October 25 | 7,973 |  | 6,696 |  | 14,669
| At 31 October 24 | 7,150 |  | 6,696 |  | 13,846

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 11,862 |  | 21,688
| Amounts owed by associates and joint ventures / participating interests | 210,783 |  | 210,693
| Other debtors | 72,207 |  | 50,890
| Prepayments and accrued income | 7,632 |  | 6,819
| Total | 302,484 |  | 290,090

| Other debtors includes £72,207 (2024: £50,890) in respect of third party client monies held by the company.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,890 |  | 3,908
| Taxation and social security | 69,059 |  | 62,016
| Other creditors | 116,003 |  | 95,060
| Accrued liabilities and deferred income | 10,437 |  | 8,763
| Total | 197,389 |  | 169,747

| Other creditors includes £111,468 (2024: £88,072) in respect of third party client monies held by the company.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 558 |  | -
| Total | 558 |  | -