BrightAccountsProduction v1.0.0 v1.0.0 2025-03-27 The company was not dormant during the period The company was trading for the entire period The principal activity is that of a holding company. 7 October 2026 4 NI727869 2026-01-31 NI727869 2025-03-26 NI727869 2025-03-27 2026-01-31 NI727869 uk-bus:PrivateLimitedCompanyLtd 2025-03-27 2026-01-31 NI727869 uk-curr:PoundSterling 2025-03-27 2026-01-31 NI727869 uk-bus:SmallCompaniesRegimeForAccounts 2025-03-27 2026-01-31 NI727869 uk-bus:FullAccounts 2025-03-27 2026-01-31 NI727869 uk-bus:AuditExemptWithAccountantsReport 2025-03-27 2026-01-31 NI727869 uk-core:ShareCapital 2026-01-31 NI727869 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-01-31 NI727869 uk-bus:FRS102 2025-03-27 2026-01-31 NI727869 2025-03-27 2026-01-31 NI727869 uk-bus:Director1 2025-03-27 2026-01-31 NI727869 uk-bus:Director2 2025-03-27 2026-01-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI727869
 
 
Mac Zero Ireland Holdings Limited
 
Unaudited Financial Statements
 
for the financial period from 27 March 2025 (date of incorporation) to 31 January 2026



Mac Zero Ireland Holdings Limited

CHARTERED ACCOUNTANTS REPORT
to the Board of Directors on the Compilation of the unaudited financial statements of Mac Zero Ireland Holdings Limited
for the financial period from 27 March 2025 (date of incorporation) to 31 January 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 27 March 2025 (date of incorporation) to 31 January 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 Ireland 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 January 2026 your duty to ensure that Mac Zero Ireland 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 surplus of Mac Zero Ireland Holdings Limited. You consider that Mac Zero Ireland 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 Ireland 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 Ireland Holdings Limited
Company Registration Number: NI727869
STATEMENT OF FINANCIAL POSITION
as at 31 January 2026

Jan 26
Notes £
 
Current Assets
Cash and cash equivalents 1
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Net Current Assets 1
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Total Assets less Current Liabilities 1
═════════
 
Equity
Called up share capital 1
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Equity attributable to owners of the company 1
═════════
 
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 27 March 2025 (date of incorporation) to 31 January 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 Ireland Holdings Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial period from 27 March 2025 (date of incorporation) to 31 January 2026

   
1. General Information
 
Mac Zero Ireland Holdings Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI727869. 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 principal activity is that of a holding company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. 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 January 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.
 
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable income 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 income 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.
   
3. Period of financial statements
 
The financial statements are for the 10 month 5 days period from 27 March 2025 (date of incorporation) to 31 January 2026.
   
4. Statement on previous periods
 
The company did not present financial statements for previous periods.
     
5. Employees
 
The average monthly number of employees, including directors, during the financial period was 4.
 
  Jan 26
  Number
 
Directors 4
  ═════════
     
6. Capital commitments
 
The company had no material capital commitments at the financial period-ended 31 January 2026.
   
7. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial period-end.