Mac Zero Holdings Limited iXBRL

Company Registration Number: NI727858

Mac Zero Holdings Limited

Unaudited Financial Statements

for the financial period from 26 March 2025 (date of incorporation) to 31 March 2026

Mac Zero Holdings Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mrs Orla Corr (Appointed 26 March 2025)
	Mr Conor McAvoy (Appointed 26 March 2025)
	Mrs Mairead McAvoy (Appointed 26 March 2025)
	Mr Nigel Nixon (Appointed 26 March 2025)


Company Registration Number	NI727858


Registered Office and Business Address	45 Derryvale Road
	Dungannon
	BT71 4PB
	Northern Ireland


Accountants	Quarter
	Chartered Accountants
	St. Annes House
	15 Church Street
	Cathedral Quarter
	Belfast
	BT1 1PG

Mac Zero Holdings Limited

CHARTERED ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Mac Zero Holdings Limited

for the financial period from 26 March 2025 (date of incorporation) to 31 March 2026

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial period from 26 March 2025 (date of incorporation) to 31 March 2026 as set out on pages to which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Mac Zero Holdings Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Statement of Financial Position for the period ended 31 March 2026 your duty to ensure that Mac Zero Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mac Zero Holdings Limited. You consider that Mac Zero Holdings Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of Mac Zero Holdings Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

QUARTER

Chartered Accountants

St. Annes House

15 Church Street

Cathedral Quarter

Belfast

BT1 1PG

7 October 2026

Mac Zero Holdings Limited

Company Registration Number: NI727858

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

Mar 26

Notes

Non-Current Assets

Financial assets

100

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Total Assets less Current Liabilities

100

═════════

Equity

Called up share capital

100

─────────

Equity attributable to owners of the company

100

═════════

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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial period from 26 March 2025 (date of incorporation) to 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 7 October 2026 and signed on its behalf by



________________________________			________________________________
Mrs Orla Corr			Mr Conor McAvoy
Director			Director

Mac Zero Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 26 March 2025 (date of incorporation) to 31 March 2026

General Information

Mac Zero Holdings Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI727858. The registered office of the company is 45 Derryvale Road, Dungannon, BT71 4PB, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Consolidated accounts

The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.

Financial assets

Financial assets held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial period in which it is receivable.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 6 days period from 26 March 2025 (date of incorporation) to 31 March 2026.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 4.


6.	Financial fixed assets
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost
	Additions	100	100
		─────────	─────────
	At 31 March 2026	100	100
		─────────	─────────
	Carrying amount
	At 31 March 2026	100	100
		═════════	═════════

6.1.

Holdings in related undertakings

The company holds 20% or more of the share capital of the following company:

Country

Nature

Details

Proportion

held by

Name

incorporation and address of Registered Office

business

investment

company

Subsidiary undertaking

Mac Zero Modular Buildings Limited

45 Derryvale Road, Coalisland, Dungannon, Northern Ireland, BT71 4PB

Construction

Ordinary

100%

The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial year were as follows:

Year ended

Capital and

Profit for

reserves

the year

Mac Zero Modular Buildings Limited

31 March 2026

2,225,507

828,401

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In the opinion of the directors, the value to the company of the unlisted investments is not less than the book amount shown above.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 March 2026.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.