MCFARM LIMITED


Director	Constantinou, Giga


Registered Number	16156685 (England and Wales)

Statement of Financial Position
31 August 2025

	Notes	2025
		£	£
Current assets
Debtors	3	154,809
Cash at bank and on hand		13,996
		168,805
Creditors amounts falling due within one year	4	(168,694)
Net current assets (liabilities)			111
Total assets less current liabilities			111
Net assets			111
Capital and reserves
Called up share capital			100
Profit and loss account			11
Shareholders' funds			111

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 8 January 2026, and are signed on its behalf by:

Constantinou, Giga
Director
Registered Company No. 16156685

MCFARM LIMITED

Notes to the Financial Statements
for the period ended 31 August 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Debtors: amounts due within one year

4.	Creditors: amounts due within one year

		2025
		£
	Taxation and social security	42,279
	Other creditors	29,964
	Accrued liabilities and deferred income	96,451
	Total	168,694

5.	Directors advances, credits and guarantees


	As at the balance sheet date, included in debtors due within one year is £154,309, due and payable by the directors. During the period interest of £615 was charged at 2.25% on the outstanding balance. The directors loan was fully repaid within 9 months of the balance sheet date.

6.	Controlling party
	The company is under the control of Mrs. G Constantinou, the director of the company.