REGISTERED NUMBER: 09600781 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Macc Tyres Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

822

967

CURRENT ASSETS

Stocks

350

50

Debtors

5

37,192

13,788

37,542

13,838

CREDITORS

Amounts falling due within one year

6

(43,438

)

(19,772

)

NET CURRENT LIABILITIES

(5,896

)

(5,934

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,074

)

(4,967

)

CAPITAL AND RESERVES

Called up share capital

100

2

Retained earnings

(5,174

)

(4,969

)

SHAREHOLDERS' FUNDS

(5,074

)

(4,967

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 May 2026 and were signed by:

Mr D Johnson - Director

1.	STATUTORY INFORMATION

Macc Tyres Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09600781

Registered office:

89 Brook Street

Macclesfield

Cheshire

SK11 7AW

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of the goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

4,175

530

4,705

DEPRECIATION

At 1 June 2024

3,208

530

3,738

Charge for year

145

-

145

At 31 May 2025

3,353

530

3,883

NET BOOK VALUE

At 31 May 2025

822

-

822

At 31 May 2024

967

-

967

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

37,192

13,788

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

2,536

4,341

Trade creditors

26,925

-

Taxation and social security

-

297

Other creditors

13,977

15,134

43,438

19,772

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

Mr D Johnson

Balance outstanding at start of year

13,788

4,898

Amounts advanced

23,404

8,890

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

37,192

13,788

Loan in excess of £10,000 incur interest at 2.25% until 5 April 2025 and 3.75% thereafter.