MACOI Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09107158

MACOI Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

MACOI Limited

Financial Statements

Year ended 31 December 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

MACOI Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		369	492

Current assets

Stocks		30,252	30,384
Debtors	6	7,202	70,187
Cash at bank and in hand		2,139	1,444
		--------	---------
		39,593	102,015

Creditors: amounts falling due within one year	7	78,071		119,481
		--------		---------
Net current liabilities			38,478	17,466
			--------	--------
Total assets less current liabilities			( 38,109)	( 16,974)

Creditors: amounts falling due after more than one year	8	–	9,167
		--------	--------
Net liabilities		( 38,109)	( 26,141)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 38,209)	( 26,241)
	--------	--------
Shareholders deficit	( 38,109)	( 26,141)
	--------	--------

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 income and retained earnings has not been delivered.

For the year ending 31 December 2025 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 .

MACOI Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

D Griffin

Director

Company registration number: 09107158

MACOI Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Potton House, Wyboston Lakes, Great North Road, Wyboston, Bedford, MK44 3BZ. The principal place of business is Centree House, Unit 6-8, Bicton Industrial Park, Kimbolton, Huntingdon, Cambridgeshire, PE28 0LQ.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. The company is supported by bank loans and by cash from other companies within the group and the directors have concluded that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Management charges

Income from management charges is recognised in the accounts on an accruals basis.

Revenue recognition

The turnover shown in the Statement of Income and Retained Earnings represents the goods and services supplied during the period, exclusive of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. 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. 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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:

Fixtures and fittings	-	33% straight line
Motor vehicles	-	25% reducing balance

Stocks

Goods for resale have been valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	21,138	20,818	41,956
	--------	--------	--------
Depreciation
At 1 January 2025	21,138	20,326	41,464
Charge for the year	–	123	123
	--------	--------	--------
At 31 December 2025	21,138	20,449	41,587
	--------	--------	--------
Carrying amount
At 31 December 2025	–	369	369
	--------	--------	--------
At 31 December 2024	–	492	492
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	4,724	36,006
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,844	18,767
Other debtors	634	15,414
	-------	--------
	7,202	70,187
	-------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,167	10,000
Trade creditors	22,130	39,792
Amounts owed to group undertakings and undertakings in which the company has a participating interest	33,079	64,202
Social security and other taxes	724	–
Other creditors	12,971	5,487
	--------	---------
	78,071	119,481
	--------	---------

Bank loans and overdrafts are liabilities secured by the UK Government under the coronavirus Bounce Back Loan Scheme.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	9,167
	----	-------

Bank loans and overdrafts are liabilities secured by the UK Government under the coronavirus Bounce Back Loan Scheme.

9. Controlling party

The company's parent undertaking is C.O.I. Properties Limited, a company incorporated in England and Wales and whose registered office address is Potton House, Wyboston Lakes, Great North Road, Wyboston, Bedford, MK44 3BZ.