REGISTERED NUMBER: 06655737 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Macalder Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs V Alder

Mrs M McGregor

J Maclachlan

SECRETARY:

Mrs V Alder

REGISTERED OFFICE:

The Limes

Oxford Road

Grove

Wantage

Oxfordshire

OX12 7PE

REGISTERED NUMBER:

06655737 (England and Wales)

ACCOUNTANTS:

Webb Teasdale Limited

Elizabeth House

Queen Street

Abingdon

Oxfordshire

OX14 3LN

FIXED ASSETS

Tangible assets

4

534,374

517,628

CURRENT ASSETS

Cash at bank

6,233

3,013

CREDITORS

Amounts falling due within one year

5

454,906

434,854

NET CURRENT LIABILITIES

(448,673

)

(431,841

)

TOTAL ASSETS LESS CURRENT LIABILITIES

85,701

85,787

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Retained earnings

55,701

55,787

SHAREHOLDERS' FUNDS

85,701

85,787

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 17 July 2026 and were signed on its behalf by:

J Maclachlan - Director

1.	STATUTORY INFORMATION

Macalder 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.

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

Plant and

and

property

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 November 2024

30,000

487,628

2,015

9,530

529,173

Additions

-

16,746

-

-

16,746

Disposals

-

-

(2,015

)

(9,530

)

(11,545

)

At 31 October 2025

30,000

504,374

-

-

534,374

DEPRECIATION

At 1 November 2024

-

-

2,015

9,530

11,545

Eliminated on disposal

-

-

(2,015

)

(9,530

)

(11,545

)

At 31 October 2025

-

-

-

-

-

NET BOOK VALUE

At 31 October 2025

30,000

504,374

-

-

534,374

At 31 October 2024

30,000

487,628

-

-

517,628

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

116,840

100,000

Other creditors

338,066

334,854

454,906

434,854