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Company Registration No. 07439769 (England and Wales)
Mack Structures Ltd Unaudited accounts for the year ended 30 November 2025
Mack Structures Ltd Unaudited accounts Contents
Page
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Mack Structures Ltd Company Information for the year ended 30 November 2025
Director
Daniel McKenzie
Secretary
Rachel McKenzie
Company Number
07439769 (England and Wales)
Registered Office
16 Queensway Sawston Cambridge Cambridgeshire CB22 3DJ England
Accountants
Coles Accounting (Cambridge) Limited Office 6, Unit 1A Solopark Trading Estate Station Road, Pampisford Cambridge Cambridgeshire CB22 3HB
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Mack Structures Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,162 
26,883 
Current assets
Debtors
101,172 
89,218 
Cash at bank and in hand
30,166 
34,698 
131,338 
123,916 
Creditors: amounts falling due within one year
(67,820)
(67,493)
Net current assets
63,518 
56,423 
Total assets less current liabilities
83,680 
83,306 
Creditors: amounts falling due after more than one year
(15,675)
(33,226)
Net assets
68,005 
50,080 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
68,004 
50,079 
Shareholders' funds
68,005 
50,080 
For the year ending 30 November 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 August 2026 and were signed on its behalf by
Daniel McKenzie Director Company Registration No. 07439769
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Mack Structures Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Mack Structures Ltd is a private company, limited by shares, registered in England and Wales, registration number 07439769. The registered office is 16 Queensway, Sawston, Cambridge, Cambridgeshire, CB22 3DJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Mack Structures Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
21,537 
53,318 
74,855 
At 30 November 2025
21,537 
53,318 
74,855 
Depreciation
At 1 December 2024
12,741 
35,231 
47,972 
Charge for the year
2,199 
4,522 
6,721 
At 30 November 2025
14,940 
39,753 
54,693 
Net book value
At 30 November 2025
6,597 
13,565 
20,162 
At 30 November 2024
8,796 
18,087 
26,883 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
88,875 
80,995 
Other debtors
12,297 
8,223 
101,172 
89,218 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,833 
5,833 
VAT
23,385 
17,244 
Obligations under finance leases and hire purchase contracts
12,412 
12,412 
Taxes and social security
14,770 
20,351 
Other creditors
11,250 
11,250 
Loans from directors
170 
403 
67,820 
67,493 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
14,908 
20,741 
Obligations under finance leases and hire purchase contracts
767 
12,485 
15,675 
33,226 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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