REGISTERED NUMBER: 14309217 (England and Wales)

Mac & Burg Limited

Unaudited Financial Statements For The Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Burgoine

Mr J McKinnon

REGISTERED OFFICE:

Building 15 Gateway 1000

Arlington Business Park

Stevenage

Hertfordshire

SG1 2FP

REGISTERED NUMBER:

14309217 (England and Wales)

FIXED ASSETS

Tangible assets

4

666

-

CURRENT ASSETS

Debtors

5

229,932

229,683

Cash at bank

147,969

102,515

377,901

332,198

CREDITORS

Amounts falling due within one year

6

(378,279

)

(331,707

)

NET CURRENT (LIABILITIES)/ASSETS

(378

)

491

TOTAL ASSETS LESS CURRENT LIABILITIES

288

491

PROVISIONS FOR LIABILITIES

(166

)

-

NET ASSETS

122

491

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

22

391

122

491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

Mr J McKinnon - Director

Mr J Burgoine - Director

1.	STATUTORY INFORMATION

Mac & Burg Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment: 25% straight line method

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

833

At 31 August 2025

833

DEPRECIATION

Charge for year

167

At 31 August 2025

167

NET BOOK VALUE

At 31 August 2025

666

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

158,284

35,768

Other debtors

71,648

193,915

229,932

229,683

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

50,334

60,951

Taxation and social security

46,775

25,463

Other creditors

281,170

245,293

378,279

331,707

7.	RELATED PARTY NOTE

The company entered into transactions during the year with entities under common directorship.

At 31 August 2025, amounts due to Mac & Burg Holdings Limited amounted to £250,508.

During the year, amounts receivable from Brenna Limited and New Era Limited were written off. The total amount written off was £30,805 (refer to note 5). No balances were outstanding with either company at 31 August 2025.