REGISTERED NUMBER: 04950991 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MAC UK TECHNICAL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R Farmer

SECRETARY:

S Farmer

REGISTERED OFFICE:

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridge

CB25 9AU

REGISTERED NUMBER:

04950991 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

43,209

26,034

CURRENT ASSETS

Stocks

124,158

102,467

Debtors

5

246,852

180,193

Cash at bank

331,302

264,877

702,312

547,537

CREDITORS

Amounts falling due within one year

6

148,874

119,231

NET CURRENT ASSETS

553,438

428,306

TOTAL ASSETS LESS CURRENT LIABILITIES

596,647

454,340

CREDITORS

Amounts falling due after more than one year

7

(16,967

)

(7,785

)

PROVISIONS FOR LIABILITIES

(8,200

)

(4,900

)

NET ASSETS

571,480

441,655

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

571,380

441,555

SHAREHOLDERS' FUNDS

571,480

441,655

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

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

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

M R Farmer - Director

1.	STATUTORY INFORMATION

Mac UK Technical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 derived from the principal activity of the sale and maintenance of technical machinery.

Turnover represents net invoiced sales of services rendered, excluding value added tax.

In line with Financial Reporting Standard 102 income has been recognised when the company obtains the right to consideration in exchange for its performance.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have considered the financial position of the company and believe it is well placed to manage its business risks successfully. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus they continue to adopt the going concern basis of preparation in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

99,847

Additions

29,125

Disposals

(19,700

)

At 31 December 2025

109,272

DEPRECIATION

At 1 January 2025

73,813

Charge for year

11,950

Eliminated on disposal

(19,700

)

At 31 December 2025

66,063

NET BOOK VALUE

At 31 December 2025

43,209

At 31 December 2024

26,034

Included in the fixed assets above are assets held under hire purchase agreements with a net book value of £15,469; depreciation charged in the year on the assets was £6,187.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

198,516

126,786

Other debtors

48,336

53,407

246,852

180,193

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,256

-

Hire purchase contracts

4,917

4,917

Trade creditors

8,338

10,457

Taxation and social security

86,862

58,069

Other creditors

43,501

45,788

148,874

119,231

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

14,099

-

Hire purchase contracts

2,868

7,785

16,967

7,785

8.	RELATED PARTY DISCLOSURES