BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company consists of Freight Groupage and Forwarding between the UK and Ireland. 24 July 2026 3 3 02451881 2025-12-31 02451881 2024-12-31 02451881 2023-12-31 02451881 2025-01-01 2025-12-31 02451881 2024-01-01 2024-12-31 02451881 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02451881 uk-curr:PoundSterling 2025-01-01 2025-12-31 02451881 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 02451881 uk-core:ShareCapital 2025-12-31 02451881 uk-core:ShareCapital 2024-12-31 02451881 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 02451881 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 02451881 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 02451881 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 02451881 uk-bus:FRS102 2025-01-01 2025-12-31 02451881 uk-core:Land 2025-01-01 2025-12-31 02451881 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 02451881 uk-core:MotorVehicles 2025-01-01 2025-12-31 02451881 uk-core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 02451881 uk-core:ParentEntities 2025-01-01 2025-12-31 02451881 2025-01-01 2025-12-31 02451881 uk-bus:Director1 2025-01-01 2025-12-31 02451881 uk-bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 02451881 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 02451881

Mac Trans Freight (UK) Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Mac Trans Freight (UK) Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The principal activity of the company consists of Freight Groupage and Forwarding between the UK and Ireland.

Principal Risks and Uncertainties

In common with many companies operating in this sector, the company may be affected by factors beyond the control of the company, e.g. the general economic climate and fuel prices.

Results and Dividends

The loss for the financial year after providing for depreciation amounted to £(109,743) (2024 - £(40,697)).

Directors

The directors who served during the financial year are as follows:

Thomas Hogan

Stephen McNamara

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

In accordance with the Articles of Association, the directors are not required to retire by rotation.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Thomas Hogan

Director

___________________________

Stephen McNamara

Director

24 July 2026

Mac Trans Freight (UK) Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Gross profit |  | 202,444 |  | 235,805
Administrative expenses |  | (312,187) |  | (276,462)
|  | ───────── |  | ─────────
Operating loss |  | (109,743) |  | (40,657)
Interest payable and similar expenses |  | - |  | (40)
|  | ───────── |  | ─────────
Loss before taxation |  | (109,743) |  | (40,697)
Tax on loss |  | - |  | -
|  | ───────── |  | ─────────
Loss for the financial year |  | (109,743) |  | (40,697)
|  | ───────── |  | ─────────
Total comprehensive income |  | (109,743) |  | (40,697)
|  | ═════════ |  | ═════════

Mac Trans Freight (UK) Limited

Company Registration Number: 02451881

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 27,062 |  | 23,797
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | 365,292 |  | 417,557
Cash and cash equivalents |  |  | 108,929 |  | 120,326
|  |  | ───────── |  | ─────────
|  |  | 474,221 |  | 537,883
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (292,557) |  | (243,211)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 181,664 |  | 294,672
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 208,726 |  | 318,469
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 208,626 |  | 318,369
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 208,726 |  | 318,469
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 24 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Thomas Hogan |  |  |  |  |
Director |  |  |  |  |
________________________________

Stephen McNamara

Director

Mac Trans Freight (UK) Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Mac Trans Freight (UK) Limited is a company limited by shares incorporated in the United Kingdom

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover represents the total invoice value, excluding value added tax, of sales made during the year.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 4% Straight line
|  | Fixtures, fittings and equipment | - | 12.5% Reducing Balance
|  | Motor vehicles | - | 20% Reducing Balance
|  | Leased Equipment | - | Straight line over the life of the lease
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 3, (2024 - 3).
|  | 2025 | 2024
|  | Number | Number
| Selling/Distribution | 3 | 3
|  | ═════════ | ═════════

4. | Tangible assets
|  | Long | Fixtures, | Motor | Leased | Total
|  | leasehold | fittings and | vehicles | Equipment |
|  | property | equipment |  |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 January 2025 | 14,790 | 42,188 | 47,187 | 22,344 | 126,509
| Additions | - | 13,318 | - | - | 13,318
| Disposals | - | (13,030) | (22,871) | - | (35,901)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 14,790 | 42,476 | 24,316 | 22,344 | 103,926
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 11,840 | 28,230 | 40,298 | 22,344 | 102,712
| Charge for the financial year | 592 | 2,732 | 797 | - | 4,121
| On disposals | - | (7,612) | (22,357) | - | (29,969)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 12,432 | 23,350 | 18,738 | 22,344 | 76,864
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 2,358 | 19,126 | 5,578 | - | 27,062
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 2,950 | 13,958 | 6,889 | - | 23,797
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

6. | Parent company
| The company regards Tycor Properties Unlimited Company as its parent company.

7. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.