Company registration number 14637380 (England and Wales)
MAC GROUP SOLUTIONS LIMITED
ANNUAL REPORT AND UNAUDITED
CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MAC GROUP SOLUTIONS LIMITED
CONTENTS
Page
Consolidated balance sheet
1 - 2
Company balance sheet
5
Notes to the consolidated financial statements
4 - 7
MAC GROUP SOLUTIONS LIMITED
CONSOLIDATED BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
31 December 2025
31 March 2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
219,375
-
0
Tangible assets
4
84,226
782
303,601
782
Current assets
Stocks
1,437,253
198,819
Debtors
6
1,686,689
751,861
Cash at bank and in hand
212,291
46,398
3,336,233
997,078
Creditors: amounts falling due within one year
7
(2,412,298)
(567,969)
Net current assets
923,935
429,109
Total assets less current liabilities
1,227,536
429,891
Provisions for liabilities
(21,056)
(196)
Net assets
1,206,480
429,695
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,206,380
429,595
Total equity
1,206,480
429,695
MAC GROUP SOLUTIONS LIMITED
CONSOLIDATED BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
Mr R L T Cusack
Director
Company registration number 14637380 (England and Wales)
MAC GROUP SOLUTIONS LIMITED
COMPANY BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
31 December 2025
31 March 2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
-
Tangible assets
4
84,226
782
Current assets
Stocks
879,206
81,079
Debtors
6
651,726
486,432
Cash at bank and in hand
143,432
46,332
1,674,364
613,843
Creditors: amounts falling due within one year
7
(1,344,174)
(409,818)
Net current assets
(330,190)
(204,025)
Total assets less current liabilities
414,416
204,807
Provisions for liabilities
(21,056)
(196)
Net assets
393,360
204,611
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
393,260
204,511
Total equity
393,360
204,611
MAC GROUP SOLUTIONS LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Mac Group Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30 Wall Lane, Nantwich, Nantwich, Cheshire, United Kingdom, CW5 5LS.

1.1
Basis of preparation

These consolidated 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 subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The consolidated financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The consolidated financial statements have been prepared under the historical cost convention.

Basis of consolidation

The consolidated financial statements present the results of the company and its own subsidiaries ("the group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Branding
Straight line over 10 years
1.4
Tangible fixed assets

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

MAC GROUP SOLUTIONS LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

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 and equipment
Straight line over 5 years
Fixtures and fittings
Straight line over 5 years
Computers
Straight line over 5 years

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.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

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.

MAC GROUP SOLUTIONS LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2025
Number
Number
Total
3
2
3
Intangible fixed assets
Branding
£
Cost
At 1 April 2025
-
0
Additions
225,000
At 31 December 2025
225,000
Amortisation and impairment
At 1 April 2025
-
0
Amortisation charged for the year
5,625
At 31 December 2025
5,625
Carrying amount
At 31 December 2025
219,375
At 31 March 2025
-
0
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2025
-
0
424
800
1,224
Additions
58,428
7,552
20,984
86,964
At 31 December 2025
58,428
7,976
21,784
88,188
Depreciation and impairment
At 1 April 2025
-
0
122
320
442
Depreciation charged in the year
1,948
713
859
3,520
At 31 December 2025
1,948
835
1,179
3,962
Carrying amount
At 31 December 2025
56,480
7,141
20,605
84,226
At 31 March 2025
-
0
302
480
782
MAC GROUP SOLUTIONS LIMITED
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
5
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
MGT Europe Ltd
3rd Floor, 12-16 Bridge Street, Belfast, Northern Ireland, United Kingdom, BT1 1LU
Ordinary
100.00
6
Debtors
2025
2025
Amounts falling due within one year:
£
£
Trade debtors
245,422
214,492
Amounts owed by group undertakings
1,077,261
297,335
Other debtors
364,006
240,034
1,686,689
751,861
7
Creditors: amounts falling due within one year
2025
2025
£
£
Bank loans and overdrafts
115,755
-
0
Trade creditors
719,639
79,135
Amounts owed to group undertakings and undertakings in which the company has a participating interest
38,096
87,236
Taxation and social security
561,193
113,522
Other creditors
977,615
288,076
2,412,298
567,969

Creditors includes an amount of £588,461 (2025: £166,213) and factored debts totalling £323,853 (2025: £Nil) which are secured by a fixed and floating charge over the undertaking and all assets present and future.

8
Parent company

The parent undertaking is MAC Group Holdings International Limited, and it's registered office is 30 Wall Lane, Nantwich, Cheshire CW5 5LS.

The ultimate controlling party is UK MG Holdings Limited, and it's registered office is 30 Wall Lane, Nantwich, Cheshire CW5 5LS.

2025-12-31 2025-04-01 false false false 11 May 2026 CCH Software CCH Accounts Production 2026.100 selling refurbished Apple equipment.
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