Company Registration No. 09941804 (England and Wales)
Macclesfield Maintenance Ltd
Unaudited accounts
for the year ended 31 January 2026
Macclesfield Maintenance Ltd
Unaudited accounts
Contents
Macclesfield Maintenance Ltd
Company Information
for the year ended 31 January 2026
Director
Mr Clive Wilkinson
Company Number
09941804 (England and Wales)
Registered Office
2 The Whitfields
Macclesfield
Cheshire
SK10 3PX
England
Accountants
Batesons
2 Statham Court
Statham Street
Macclesfield
Cheshire
SK11 6XN
Macclesfield Maintenance Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
60,270
44,240
Investment property
208,162
179,581
Cash at bank and in hand
140,131
98,479
Creditors: amounts falling due within one year
(189,891)
(157,561)
Net current assets
70,215
5,635
Total assets less current liabilities
338,647
229,456
Creditors: amounts falling due after more than one year
(17,740)
-
Provisions for liabilities
Deferred tax
(14,796)
(10,339)
Net assets
306,111
219,117
Called up share capital
125
125
Profit and loss account
305,986
218,992
Shareholders' funds
306,111
219,117
For the year ending 31 January 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 director acknowledges his 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 and authorised for issue on 7 May 2026 and were signed on its behalf by
Mr Clive Wilkinson
Director
Company Registration No. 09941804
Macclesfield Maintenance Ltd
Notes to the Accounts
for the year ended 31 January 2026
Macclesfield Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 09941804. The registered office is 2 The Whitfields, Macclesfield, Cheshire, SK10 3PX, 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.
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:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
15% reducing balance basis
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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Macclesfield Maintenance Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
12,385
82,855
1,530
96,770
Additions
1,578
29,000
170
30,748
At 31 January 2026
13,963
111,855
1,700
127,518
At 1 February 2025
6,445
46,035
50
52,530
Charge for the year
1,045
13,434
239
14,718
At 31 January 2026
7,490
59,469
289
67,248
At 31 January 2026
6,473
52,386
1,411
60,270
At 31 January 2025
5,940
36,820
1,480
44,240
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
24,771
-
Fair value at 1 February 2025
179,581
At 31 January 2026
208,162
Amounts falling due within one year
Trade debtors
59,516
46,259
Accrued income and prepayments
7,700
4,763
7
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
4,153
-
Trade creditors
27,318
23,396
Taxes and social security
47,149
37,726
Loans from directors
94,434
81,124
Macclesfield Maintenance Ltd
Notes to the Accounts
for the year ended 31 January 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
17,740
-
9
Deferred taxation
2026
2025
Accelerated capital allowances
14,796
10,339
Provision at start of year
10,339
4,665
Charged to the profit and loss account
4,457
5,674
Provision at end of year
14,796
10,339
Allotted, called up and fully paid:
75 Ordinary 'A' shares of £1 each
75
75
25 Ordinary 'B' shares of £1 each
25
25
25 Ordinary 'C' shares of £1 each
25
25
11
Average number of employees
During the year the average number of employees was 7 (2025: 7).