Company registration number: 05001409
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Macjeannes Limited
Pages for filing with the Registrar
Company registration number: 05001409
Macjeannes Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 52,000 46,000
Tangible assets 5 172,945 199,370
224,945 245,370
Current assets
Stocks 38,875 53,522
Debtors 6 189,682 242,058
Cash at bank and in hand 31,812 55,730
260,369 351,310
Creditors: amounts falling due within one
year 		(167,781) (187,984)
Net current assets 92,588 163,326
Total assets less current liabilities 317,533 408,696
Creditors: Amounts falling due after more
than one year 		7 (50,713) (87,569)
Provisions for liabilities (11,700) (11,700)
NET ASSETS 255,120 309,427
Capital and reserves
Called up share capital 2,000 2,000
Profit and loss account 253,120 307,427
TOTAL EQUITY 255,120 309,427
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05001409
Macjeannes Limited
Balance sheet - continued
as at 31 December 2025
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs A McCallum, Director
15 May 2026
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Macjeannes Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Macjeannes Limited is a private company registered in England and Wales. Its registered number is 05001409. The company is limited by shares. Its registered office is Highpoint House, Unit 4, Riding Road, Brackley, Northamptonshire, NN13 7BH.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Fully written off in previous years
Franchise area licences - 10% straight line
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Macjeannes Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Property improvements - 20% straight line
Plant and machinery etc.:
Plant & equipment - 20% straight line
Office & IT equipment - 20% straight line
Motor vans - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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Macjeannes Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 15 (2024 - 15).
4 Intangible assets
Goodwill Other
intangible
assets 		Totals
£ £ £
Cost
At 1 January 2025 70,923 215,000 285,923
Additions - 20,000 20,000
At 31 December 2025 70,923 235,000 305,923
Amortisation
At 1 January 2025 70,923 169,000 239,923
Charge for year - 14,000 14,000
At 31 December 2025 70,923 183,000 253,923
Net book value
At 31 December 2025 - 52,000 52,000
At 31 December 2024 - 46,000 46,000
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Macjeannes Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 January 2025 25,453 591,820 617,273
Additions - 16,818 16,818
At 31 December 2025 25,453 608,638 634,091
Depreciation
At 1 January 2025 25,453 392,450 417,903
Charge for year - 43,243 43,243
At 31 December 2025 25,453 435,693 461,146
Net book value
At 31 December 2025 - 172,945 172,945
At 31 December 2024 - 199,370 199,370
6 Debtors
2025 2024
£ £
Amounts falling due within one year
Trade debtors 165,682 196,683
Directors' loan accounts 333 333
Taxation - 12,975
166,015 209,991
2025 2024
£ £
Amounts falling due after more than one year
Amounts owed by participating interests 23,667 32,067
Total 189,682 242,058
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Macjeannes Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 4,476 14,465
Hire purchase and finance leases 46,237 73,104
50,713 87,569
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable by instalments
Hire purchase and finance leases - 4,782
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