Macclesfield Cricket Club Limited

Registered number

03514509

Unaudited Filleted Accounts

31 December 2025

Macclesfield Cricket Club Limited
Registered number:		03514509
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		420,635			334,717

Current assets
Stocks		951			951
Debtors	4	3,237			14,934
Cash at bank and in hand		135,676			245,858
		139,864			261,743

Creditors: amounts falling due within one year	5	(31,165)			(25,820)

Net current assets			108,699			235,923

Total assets less current liabilities			529,334			570,640

Creditors: amounts falling due after more than one year	6		(82,850)			(131,363)



Net assets			446,484			439,277

Capital and reserves
Profit and loss account			446,484			439,277

Shareholder's funds			446,484			439,277

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Bradshaw
Director
Approved by the board on 11 June 2026

Macclesfield Cricket Club Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			10% on cost and straightline over 25 years
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Tangible fixed assets
		Premises		Plant, machinery and cricket nets		Clubhouse and dressing room		Total
£			£		£		£
	Cost
	At 1 January 2025	185,611		204,864		150,902		541,377
	Additions	-		21,432		95,577		117,009
	At 31 December 2025	185,611		226,296		246,479		658,386

	Depreciation
	At 1 January 2025	-		168,218		42,872		211,090
	Charge for the year	-		21,232		5,429		26,661
	At 31 December 2025	-		189,450		48,301		237,751

	Net book value
	At 31 December 2025	185,611		36,846		198,178		420,635
	At 31 December 2024	185,611		36,646		108,030		330,287


4	Debtors					2025		2024
£							£

	Trade debtors					1,194		4,621
	Other debtors					2,043		10,313
						3,237		14,934


5	Creditors: amounts falling due within one year					2025		2024
£							£

	ECB loan					12,500		12,500
	Deferred grants received					9,465		-
	Trade creditors					2,915		8,132
	Taxation and social security costs					1,791		(1,613)
	Other creditors					4,494		6,801
						31,165		25,820


6	Creditors: amounts falling due after one year					2025		2024
£							£

	ECB loan					30,000		37,500
	Deferred grants received					52,850		93,863
						82,850		131,363


7	Other information

	Macclesfield Cricket Club Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 The Whitfields
	Macclesfield
	Cheshire
	SK10 3PX