ACCOUNTS - Final Accounts preparation

Company Registration Number: 12600051

MACRON WALES RETAIL LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

MACRON WALES RETAIL LTD

REGISTERED NUMBER: 12600051

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	23,664		23,664
		23,664		23,664
Creditors: amounts falling due within one year	4	(24,103)		(24,103)
Net current liabilities			(439)		(439)
Total assets less current liabilities			(439)		(439)

Net liabilities			(439)		(439)

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	(10,439)	(10,439)
	(439)	(439)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Carlo Pelloni

Director

Date: 8 June 2026

The notes on pages 2 to 3 form part of these financial statements.

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MACRON WALES RETAIL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Macron Wales Retail Ltd is a private company, limited by shares, registered in England and Wales. The company's registered office address and principal place of business is 63 New Road Skewen, Neath, United Kingdom, SA10 6HA.

These financial statements have been prepared in pound sterling as this is the currency of the economic enviroment in which the company operates.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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MACRON WALES RETAIL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Other debtors	23,664	23,664

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Corporation tax	24,103	24,103

5.	Related party transactions
	There were no material related party transactions throughout the current and previous year.

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