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Registered number: 13163218
Mackay Business Services Ltd
Financial Statements
For The Year Ended 31 January 2026
Mackay Business Services Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Mackay Business Services Ltd
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 13163218

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 100,000 |  | -
|  |  | 100,000 |  | -
CURRENT ASSETS
Debtors | 5 | 29,163 |  | 36,568 |
Cash at bank and in hand |  | 137,098 |  | 210,066 |
|  | 166,261 |  | 246,634 |
Creditors: Amounts Falling Due Within One Year | 6 | (31,836 ) |  | (11,151 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 134,425 |  | 235,483
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 234,425 |  | 235,483
NET ASSETS |  |  | 234,425 |  | 235,483
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 234,325 |  | 235,383
SHAREHOLDERS' FUNDS |  |  | 234,425 |  | 235,483

Page 1
Page 2
Mackay Business Services Ltd
Statement of Financial Position (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mark Fryers Director
20/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Mackay Business Services Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Mackay Business Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13163218 . The registered office is Ashtree Cottage Westwood Drive, Allenton, Derby, DE24 9AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 2)
4 2
4. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | -
Additions | 100,000
As at 31 January 2026 | 100,000
Provision
As at 1 February 2025 | -
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | 100,000
As at 1 February 2025 | -

Page 3
Page 4
Mackay Business Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,263 |  | 34,047
Other debtors | 2,521 |  | 2,521
Other debtors (1) | 1,379 |  | -
| 29,163 |  | 36,568

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,098 |  | 364
Other creditors | 18,990 |  | 1,694
Taxation and social security | 8,748 |  | 9,093
| 31,836 |  | 11,151

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Johanna Byron | 63 | - | 1,379 | - | 1,442

The above loan is unsecured, interest free and repayable on demand.
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