Mac Trans Freight (UK) Limited iXBRL

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

27,062

23,797

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Current Assets

Debtors

365,292

417,557

Cash and cash equivalents

108,929

120,326

─────────

474,221

537,883

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Creditors: amounts falling due within one year

(292,557)

(243,211)

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Net Current Assets

181,664

294,672

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Total Assets less Current Liabilities

208,726

318,469

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Capital and Reserves

Called up share capital

100

100

Retained earnings

208,626

318,369

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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

General Information

Mac Trans Freight (UK) Limited is a company limited by shares incorporated in the United Kingdom

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.

Employees

The average monthly number of employees, including directors, during the financial year was 3, (2024 - 3).

2025

2024

Number

Number

Selling/Distribution

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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
		═════════	═════════	═════════	═════════	═════════

Capital commitments

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

Parent company

The company regards Tycor Properties Unlimited Company as its parent company.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.