Company Registration No. 10101089 (England and Wales)
Macbrookgas Ltd
Unaudited accounts
for the year ended 31 March 2026
Macbrookgas Ltd
Unaudited accounts
Contents
Macbrookgas Ltd
Company Information
for the year ended 31 March 2026
Directors
Johnathan Mckenna
Caroline Mckenna
Company Number
10101089 (England and Wales)
Registered Office
Unit 8 Focus Business Park
Old Buckenham
Attleborough
NR17 1GY
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Macbrookgas Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
521,519
278,200
Debtors
2,306,468
1,405,456
Cash at bank and in hand
297,081
353,215
Creditors: amounts falling due within one year
(2,514,420)
(1,602,826)
Net current assets
89,129
155,845
Total assets less current liabilities
610,648
434,045
Creditors: amounts falling due after more than one year
(17,445)
(22,967)
Provisions for liabilities
Deferred tax
(130,380)
(69,550)
Net assets
462,823
341,528
Called up share capital
12
4
Profit and loss account
462,811
341,524
Shareholders' funds
462,823
341,528
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by
Johnathan Mckenna
Director
Company Registration No. 10101089
Macbrookgas Ltd
Notes to the Accounts
for the year ended 31 March 2026
Macbrookgas Ltd is a private company, limited by shares, registered in England and Wales, registration number 10101089. The registered office is Unit 8 Focus Business Park, Old Buckenham, Attleborough, NR17 1GY, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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:
Fixtures & fittings
25% RB
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Macbrookgas Ltd
Notes to the Accounts
for the year ended 31 March 2026
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.
The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s financial position, including cash flow forecasts and available facilities, and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
10,405
454,015
-
28,273
492,693
Additions
822
346,471
5,682
29,998
382,973
At 31 March 2026
11,227
800,486
5,682
58,271
875,666
At 1 April 2025
2,788
209,776
-
1,929
214,493
Charge for the year
1,633
126,142
828
11,051
139,654
At 31 March 2026
4,421
335,918
828
12,980
354,147
At 31 March 2026
6,806
464,568
4,854
45,291
521,519
At 31 March 2025
7,617
244,239
-
26,344
278,200
Amounts falling due within one year
Trade debtors
573,464
438,539
Other debtors
1,733,004
966,917
Macbrookgas Ltd
Notes to the Accounts
for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,522
5,522
Obligations under finance leases and hire purchase contracts
850,000
-
Trade creditors
1,139,125
1,090,604
Taxes and social security
406,471
419,534
Other creditors
56,119
153,502
Loans from directors
30,759
-
7
Creditors: amounts falling due after more than one year
2026
2025
8
Average number of employees
During the year the average number of employees was 0 (2025: 9).