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Registered Number: 06765066
England and Wales
Abridged Accounts
for the year ended 31 December 2025
for
MACS AUTOMATED BOLLARD SYSTEMS LIMITED

MACS Automated Bollard Systems Limited Contents Page For the year ended 31 December 2025
Balance sheet | 1
Notes to the financial statements | 2

Registered Number: 06765066 MACS Automated Bollard Systems Limited Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 24,219 |  | 29,270
|  | 24,219 |  | 29,270
Current assets |  |  |
Stocks |  | 94,136 |  | 117,919
Debtors |  | 51,992 |  | 52,310
Cash at bank and in hand |  | 31,309 |  | 62,278
|  | 177,437 |  | 232,507
Creditors: amount falling due within one year |  | (143,650) |  | (119,555)
Net current assets |  | 33,787 |  | 112,952
Total assets less current liabilities |  | 58,006 |  | 142,222
Creditors: amount falling due after more than one year |  | - |  | (9,348)
Provisions for liabilities |  | (5,817) |  | (7,061)
Net assets |  | 52,189 |  | 125,813
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 52,089 |  | 125,713
Shareholders' funds |  | 52,189 |  | 125,813
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 03 April 2026 and were signed on its behalf by:
------------------------------- DJ Campbell Director
1

MACS Automated Bollard Systems Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information MACS Automated Bollard Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 06765066, registration address Unit 8.1b Tameside Business Park, Windmill Lane, Denton, Manchester, M34 3QS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 2% and 15% Reducing Balance
Plant and Machinery | 25% and 50% Straight Line, 15% and 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Straight Line and 15% Reducing Balance
Office Equipment | 25% Straight Line and 33% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 7).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Office Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 1,304 |  | 9,213 |  | 40,545 |  | 7,289 |  | 15,677 |  | 74,028
Additions | - |  | 5,113 |  | - |  | 491 |  | - |  | 5,604
Disposals | - |  | (2,655) |  | - |  | - |  | - |  | (2,655)
At 31 December 2025 | 1,304 |  | 11,671 |  | 40,545 |  | 7,780 |  | 15,677 |  | 76,977
Depreciation
At 01 January 2025 | 278 |  | 5,210 |  | 24,860 |  | 5,128 |  | 9,282 |  | 44,758
Charge for year | 74 |  | 861 |  | 3,921 |  | 604 |  | 3,251 |  | 8,711
On disposals | - |  | (711) |  | - |  | - |  | - |  | (711)
At 31 December 2025 | 352 |  | 5,360 |  | 28,781 |  | 5,732 |  | 12,533 |  | 52,758
Net book values
Closing balance as at 31 December 2025 | 952 |  | 6,311 |  | 11,764 |  | 2,048 |  | 3,144 |  | 24,219
Opening balance as at 01 January 2025 | 1,026 |  | 4,003 |  | 15,685 |  | 2,161 |  | 6,395 |  | 29,270
4. | Controlling Parties The company's ultimate controlling party is Fairfield Investment Properties Limited by virtue of their interest in the share capital of the company.
2