Malco Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11212465

Malco Group Limited

Unaudited financial statements

28 February 2026

Malco Group Limited

Statement of financial position

28 February 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5	278,937	326,628
Investments	6	100	100
		---------	---------
		279,037	326,728

Current assets

Debtors	7	181,736	189,708
Cash at bank and in hand		142,244	187,187
		---------	---------
		323,980	376,895

Creditors: Amounts falling due within one year	8	( 252,492)		( 309,131)
		---------		---------
Net current assets			71,488		67,764
			---------		---------
Total assets less current liabilities			350,525		394,492

Creditors: Amounts falling due after more than one year	9		( 158,370)		( 158,370)

Provisions

Taxation including deferred tax	–	( 6,079)
	---------	---------
Net assets	192,155	230,043
	---------	---------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	–	25,883
Profit and loss account	192,055	204,060
	---------	---------
Shareholders funds	192,155	230,043
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Malco Group Limited

Statement of financial position (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 15 July 2026 , and are signed on behalf of the board by:

A Jeffrey

Director

Company registration number: 11212465

Malco Group Limited

Notes to the financial statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, Suffolk, IP32 7EA. The trading address of the company is Unit 56, Lancaster Way Business Park, Ely, Cambrigeshire, CB6 3NW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis as modified by the revaluation of certain investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity and is rounded to the nearest £.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Interest income is recognised using the effective interest method.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	20% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

4. Employee numbers

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

5. Tangible assets

	Investment property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost or valuation
At 1 March 2025	300,000	46,000	2,115	348,115
Additions	–	–	1,760	1,760
Revaluations	( 45,000)	–	–	( 45,000)
	---------	-------	------	---------
At 28 February 2026	255,000	46,000	3,875	304,875
	---------	-------	------	---------
Depreciation
At 1 March 2025	–	20,406	1,081	21,487
Charge for the year	–	3,840	611	4,451
	---------	-------	------	---------
At 28 February 2026	–	24,246	1,692	25,938
	---------	-------	------	---------
Carrying amount
At 28 February 2026	255,000	21,754	2,183	278,937
	---------	-------	------	---------
At 28 February 2025	300,000	25,594	1,034	326,628
	---------	-------	------	---------

Tangible assets held at valuation

The fair value of the Company's investment property at 28 February 2026 has been determined by the directors. In arriving at this valuation, the directors considered evidence of transaction prices for similar properties and other relevant data available at the reporting date. The valuation has been made on an open market value basis and reflects the directors' assessment of fair value in light of current economic conditions.

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Investment property
	£
At 28 February 2026
Aggregate cost	268,046
Aggregate depreciation	–
	---------
Carrying value	268,046
	---------

At 28 February 2025
Aggregate cost	268,046
Aggregate depreciation	–
	---------
Carrying value	268,046
	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 March 2025 and 28 February 2026	100
	----
Impairment
At 1 March 2025 and 28 February 2026	–
	----

Carrying amount
At 28 February 2026	100
	----
At 28 February 2025	100
	----

7. Debtors

	2026	2025
	£	£
Other debtors	181,736	189,708
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2026	2025
	£	£
Other debtors	10,263	10,263
	-------	-------

8. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings	252,492	298,868
Social security and other taxes	–	10,263
	---------	---------
	252,492	309,131
	---------	---------

9. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	158,370	158,370
	---------	---------

Included within creditors amounts falling due after one year is an amount of £158,370 (2025 - £158,370) in respect of liabilities repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank loan is secured by way of a fixed asset charge against the asset to which it relates. Interest on the loan is charged at 3.56% and is due to mature in April 2039.

10. Directors' advances, credits and guarantees

Included within debtors at the year end are directors loan accounts totalling £165,289 (2025 - £175,609). The maximum total overdrawn balance during the year was £175,609. Interest of £3,398 was charged at the official rate.

11. Related party transactions

At the reporting date, the Company had an outstanding balance of £252,492 due from a group company. The balance is interest-free, unsecured, and repayable on demand.