ACCOUNTS - Final Accounts preparation

Registered number: 07504967

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 DECEMBER 2025

	MACBUILD HOMES LTD


MACBUILD HOMES LTD

COMPANY INFORMATION

Director	M McElduff


Registered number	07504967


Registered office	2nd Floor, Origin One
	108 High Street
	Crawley
	West Sussex
	RH10 1BD


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


MACBUILD HOMES LTD

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 3


MACBUILD HOMES LTD REGISTERED NUMBER:07504967

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		31 December 2025		31 January 2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	22,030		22,082
		22,030		22,082
Creditors: amounts falling due within one year	5	(196,253)		(199,295)
Net current liabilities			(174,223)		(177,213)
Total assets less current liabilities			(174,223)		(177,213)

Net liabilities			(174,223)		(177,213)

Capital and reserves
Allotted, called up and fully paid share capital	4	4
Profit and loss account	(174,227)	(177,217)
	(174,223)	(177,213)

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M McElduff

Director

Date: 21 October 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1


MACBUILD HOMES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Macbuild Homes Ltd is a private company limited by shares and incorporated in England and Wales. The address of the registered office is disclosed on the company information page. The trading address is the same as the registered office.

During the period, the accounting reference date was shortened from 31 January 2026 to 31 December 2025 to align with the group's reporting period. As a result, the comparative year is not directly comparable.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

As at 31 December 2025, the company had net liabilities of £174,223 (31 January 2025 - £177,213). The company is reliant upon the continued support of its directors, who have confirmed their continued financial support of the company. The directors therefore consider it appropriate to prepare the financial statements on a going concern basis.

2.3

Finance costs

Finance costs are recognised in profit or loss using the effective interest method, except for borrowing costs directly attributable to the development of qualifying assets, which are capitalised as part of the cost of those assets in accordance with the Company's accounting policy.

2.4

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 2


MACBUILD HOMES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including the director, during the period was 1 (year ended 31 January 2025 - 1).

Debtors

					31 December 2025	31 January 2025
					£	£


Amounts owed by group undertakings	400	400
Other debtors	-	52
Tax recoverable	21,630	21,630
	22,030	22,082

5.	Creditors: Amounts falling due within one year
		31 December 2025	31 January 2025
		£	£

Bank overdrafts	1,060	11,480
Trade creditors	1,723	187
Amounts owed to associates	121,394	83,517
Corporation tax	-	2,608
Other taxation and social security	54,201	60,722
Accruals and deferred income	17,875	40,781
	196,253	199,295

Page 3