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Registered number: 12326153
MAC Aerials and Satellites Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
MAC Aerials and Satellites Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
MAC Aerials and Satellites Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 12326153

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,831 |  | 20,663
|  |  | 13,831 |  | 20,663
CURRENT ASSETS
Stocks | 5 | 400 |  | 400 |
Debtors | 6 | 12,975 |  | 14,041 |
Cash at bank and in hand |  | 20,864 |  | 30,027 |
|  | 34,239 |  | 44,468 |
Creditors: Amounts Falling Due Within One Year | 7 | (47,878 ) |  | (62,019 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,639 ) |  | (17,551 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 192 |  | 3,112
NET ASSETS |  |  | 192 |  | 3,112
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 191 |  | 3,111
SHAREHOLDERS' FUNDS |  |  | 192 |  | 3,112

Page 1
Page 2
MAC Aerials and Satellites Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

M Castagnetti Director
1st July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MAC Aerials and Satellites Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
MAC Aerials and Satellites Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12326153 . The registered office is 49 Cartmel Close, Bletchley, Milton Keynes, MK3 5LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% on cost
Computer Equipment | 25% on cost

2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.
2.5. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 March 2026.
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: NIL)
1 -
Page 3
Page 4
MAC Aerials and Satellites Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 31,521 | 3,554 | 35,075
Additions | - | 482 | 482
Disposals | - | (874 ) | (874 )
As at 31 March 2026 | 31,521 | 3,162 | 34,683
Depreciation
As at 1 April 2025 | 12,608 | 1,804 | 14,412
Provided during the period | 6,305 | 1,009 | 7,314
Disposals | - | (874 ) | (874 )
As at 31 March 2026 | 18,913 | 1,939 | 20,852
Net Book Value
As at 31 March 2026 | 12,608 | 1,223 | 13,831
As at 1 April 2025 | 18,913 | 1,750 | 20,663

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 400 |  | 400

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,932 |  | 12,532
Other debtors | 1,043 |  | 1,509
| 12,975 |  | 14,041

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,299 |  | 3,313
Other creditors | 32,898 |  | 47,345
Taxation and social security | 13,681 |  | 11,361
| 47,878 |  | 62,019

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 0.01 each | 1 |  | 1

Page 4
Page 5
MAC Aerials and Satellites Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,035 |  | 6,070
Later than one year and not later than five years | - |  | 3,035
| 3,035 |  | 9,105

Page 5