REGISTERED NUMBER: 00969324 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

MAC MARNEY REFRIGERATION AND AIR

CONDITIONING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D I M Marney

G M Marney

T B Marney

SECRETARY:

Mrs D I M Marney

REGISTERED OFFICE:

The Old Forge

Stone Street

Crowfield

Ipswich

Suffolk

IP6 9SZ

REGISTERED NUMBER:

00969324 (England and Wales)

ACCOUNTANTS:

Walter Wright

Chartered Accountants

89 High Street

Hadleigh

Ipswich

Suffolk

IP7 5EA

FIXED ASSETS

Tangible assets

4

3,714

3,859

CURRENT ASSETS

Stocks

12,805

12,335

Debtors

5

129,379

71,311

Cash at bank and in hand

89,597

86,886

231,781

170,532

CREDITORS

Amounts falling due within one year

6

170,557

158,861

NET CURRENT ASSETS

61,224

11,671

TOTAL ASSETS LESS CURRENT LIABILITIES

64,938

15,530

CREDITORS

Amounts falling due after more than one year

7

-

38,979

PROVISIONS FOR LIABILITIES

305

-

CAPITAL AND RESERVES

Called up share capital

9

20,000

20,000

Retained earnings

44,633

(43,449

)

SHAREHOLDERS' FUNDS

64,633

(23,449

)

64,938

15,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

G M Marney - Director

1.	STATUTORY INFORMATION

Mac Marney Refrigeration and Air Conditioning 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.

Turnover

Turnover represents net invoiced sales of goods and services, except in relation to annual maintenance contracts, where income is recognised over the period of the contract. Turnover excludes value added tax.

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 etc

-

25% on reducing balance, 25% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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.

Going concern

The accounts have been prepared on the going concern basis on the assumption that continued financial support will be available.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

96,675

Additions

770

At 30 April 2026

97,445

DEPRECIATION

At 1 May 2025

92,816

Charge for year

915

At 30 April 2026

93,731

NET BOOK VALUE

At 30 April 2026

3,714

At 30 April 2025

3,859

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

116,418

55,466

Other debtors

12,961

15,845

129,379

71,311

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

49,768

61,036

Taxation and social security

10,665

4,676

Other creditors

110,124

93,149

170,557

158,861

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

38,979

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

25,000

25,000

Between one and five years

75,000

100,000

100,000

125,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

20,000

Ordinary

£1

20,000

20,000