REGISTERED NUMBER: 10632148 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

MACA SCAFFOLDING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

V Maca

K Murataj

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

10632148 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

289,633

304,053

CURRENT ASSETS

Debtors

5

19,608

39,599

Cash at bank

26,044

18,395

45,652

57,994

CREDITORS

Amounts falling due within one year

6

244,249

184,847

NET CURRENT LIABILITIES

(198,597

)

(126,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

91,036

177,200

CREDITORS

Amounts falling due after more than one year

7

18,740

28,942

NET ASSETS

72,296

148,258

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

72,146

148,108

72,296

148,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

V Maca - Director

K Murataj - Director

1.	STATUTORY INFORMATION

Maca Scaffolding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover

Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

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

-

10% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

10% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

454,106

1,129

113,496

5,386

574,117

Additions

26,996

-

-

-

26,996

At 28 February 2026

481,102

1,129

113,496

5,386

601,113

DEPRECIATION

At 1 March 2025

211,714

1,062

52,355

4,933

270,064

Charge for year

29,822

67

11,350

177

41,416

At 28 February 2026

241,536

1,129

63,705

5,110

311,480

NET BOOK VALUE

At 28 February 2026

239,566

-

49,791

276

289,633

At 28 February 2025

242,392

67

61,141

453

304,053

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,372

27,926

Other debtors

1,500

1,500

VAT

-

8,520

Prepayments

1,736

1,653

19,608

39,599

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,059

13,302

Hire purchase contracts

4,661

4,661

Trade creditors

38,233

50,079

Social security and other taxes

74,668

15,174

VAT

8,570

-

Other creditors

52,236

47,667

Directors' loan accounts

56,322

51,512

Accrued expenses

2,500

2,452

244,249

184,847

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

5,542

Hire purchase contracts

18,740

23,400

18,740

28,942

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, V Maca increased his loan to the company. As at 28 February 2026, the company owed him £56,322 (2025: £51,512). This balance represent the maximum amount outstanding during the year and the loans are interest free and repayable on demand.

9.	CONTROLLING PARTY

The ultimate controlling party is V Maca and K Murataj. This was by virtue of their 50% holding each of the issued share capital.

10.	CURRENT YEAR TRADING LOSS

As stated in the accounting policy note, these financial statements have been prepared on the basis that the company will continue to be a going concern. During the year the company made a loss of £75,462, and as at the year end the current liabilities exceeded current assets by £198,597.

The validity of this basis depends upon the continued support of the company's directors. The director's confirm that they will give the required support.