Macari`s Limited - Filleted accounts

Registered number

00834050

Macari`s Limited

Filleted Accounts

31 December 2025

Macari`s Limited
Registered number:		00834050
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		514,573			3,988

Current assets
Stocks		136,123			137,016
Debtors	4	3,881			14,255
Cash at bank and in hand		128,902			571,436
		268,906			722,707

Creditors: amounts falling due within one year	5	(56,259)			(31,499)

Net current assets			212,647			691,208

Net assets			727,220			695,196

Capital and reserves
Called up share capital			255			255
Share premium			500			500
Profit and loss account			726,465			694,441

Shareholders' funds			727,220			695,196

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stephen Macari
Director
Approved by the board on 24 September 2026

Macari`s Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% on reducing balance

	Land & Buildings
	Mixed-use freehold land and buildings are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes the original purchase price of £500,000 alongside any directly attributable transaction costs required to bring the asset to its working condition for intended use. Freehold land is not depreciated. Depreciation on the freehold building structure is calculated using the straight-line method to allocate its cost, net of estimated residual value, over its useful economic life as follows: Freehold Land Not Depreciated Freehold Buildings 2% per annum Straight-Line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Land and buildings		Fixtures and office equipment		Total
£			£		£
	Cost
	At 1 January 2025	-		7,655		7,655
	Additions	518,644		-		518,644
	At 31 December 2025	518,644		7,655		526,299

	Depreciation
	At 1 January 2025	-		3,667		3,667
	Charge for the year	7,261		798		8,059
	At 31 December 2025	7,261		4,465		11,726

	Net book value
	At 31 December 2025	511,383		3,190		514,573
	At 31 December 2024	-		3,988		3,988


4	Debtors			2025		2024
£					£

	Trade debtors			257		5,245
	Other debtors			3,624		9,010
				3,881		14,255


5	Creditors: amounts falling due within one year			2025		2024
£					£
	Taxation and social security costs			41,887		8,552
	Other creditors			14,372		22,947
				56,259		31,499



6	Related party transactions
	At the balance sheet date, £2,722 (2024 £2,722) was due to Sola Sound Limited, a company controlled by common shareholders, and is included in other creditors.


7	Controlling party
	The company is controlled by the directors.


8	Other information
	Macari`s Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Devonshire House
	582 Honeypot Lane
	Stanmore
	HA7 1JS