REGISTERED NUMBER: 05824487 (England and Wales)

MAC MECHANICAL LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L M Mcfadyen

REGISTERED OFFICE:

Unit 10

Warren Barn Farm

Little Milton

Oxfordshire

OX44 7PR

REGISTERED NUMBER:

05824487 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

75,387

129,017

CURRENT ASSETS

Debtors

5

194,929

73,533

Cash at bank

1

262,113

194,930

335,646

CREDITORS

Amounts falling due within one year

6

93,271

258,179

NET CURRENT ASSETS

101,659

77,467

TOTAL ASSETS LESS CURRENT LIABILITIES

177,046

206,484

CREDITORS

Amounts falling due after more than one year

7

(73,567

)

(115,916

)

PROVISIONS FOR LIABILITIES

(17,252

)

-

NET ASSETS

86,227

90,568

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

86,127

90,468

SHAREHOLDERS' FUNDS

86,227

90,568

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 July 2026 and were signed by:

L M Mcfadyen - Director

1.	STATUTORY INFORMATION

Mac Mechanical Ltd 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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised when the performance obligations of the contract are met. It does not have any material amounts of deferred or accrued income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

53,751

6,108

157,593

7,578

225,030

Additions

-

-

100,515

-

100,515

Disposals

(53,751

)

(6,108

)

(157,593

)

(7,578

)

(225,030

)

At 31 March 2026

-

-

100,515

-

100,515

DEPRECIATION

At 1 April 2025

40,541

5,764

42,987

6,721

96,013

Charge for year

-

-

25,128

-

25,128

Eliminated on disposal

(40,541

)

(5,764

)

(42,987

)

(6,721

)

(96,013

)

At 31 March 2026

-

-

25,128

-

25,128

NET BOOK VALUE

At 31 March 2026

-

-

75,387

-

75,387

At 31 March 2025

13,210

344

114,606

857

129,017

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

134,990

Additions

100,515

Disposals

(134,990

)

At 31 March 2026

100,515

DEPRECIATION

At 1 April 2025

33,747

Charge for year

25,128

Eliminated on disposal

(33,747

)

At 31 March 2026

25,128

NET BOOK VALUE

At 31 March 2026

75,387

At 31 March 2025

101,243

5.

DEBTORS

31/3/26

31/3/25

£

£

Amounts falling due within one year:

Trade debtors

58,179

44,456

Other debtors

136,750

27,378

194,929

71,834

Amounts falling due after more than one year:

Other debtors

-

1,699

Aggregate amounts

194,929

73,533

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

25,496

10,000

Hire purchase contracts (see note 8)

16,070

13,369

Trade creditors

39,446

133,572

Taxation and social security

5,289

44,106

Other creditors

6,970

57,132

93,271

258,179

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

-

5,359

Hire purchase contracts (see note 8)

73,567

110,557

73,567

115,916

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/3/26

31/3/25

£

£

Net obligations repayable:

Within one year

16,070

13,369

Between one and five years

73,567

110,557

89,637

123,926

Non-cancellable

operating leases

31/3/26

31/3/25

£

£

Within one year

30,000

30,000

Between one and five years

30,000

60,000

60,000

90,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/26

31/3/25

£

£

Hire purchase contracts

89,637

123,926

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31/3/26

31/3/25

£

£

L M Mcfadyen

Balance outstanding at start of year

-

21,506

Amounts advanced

9,675

-

Amounts repaid

-

(21,506

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,675

-