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Registered number: 10804566
MCM Property Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10804566
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 7,592 9,618
7,593 9,619
CURRENT ASSETS
Stocks 6 900 700
Debtors 7 3,105 3,114
Cash at bank and in hand 18,145 17,038
22,150 20,852
Creditors: Amounts Falling Due Within One Year 8 (17,603 ) (14,922 )
NET CURRENT ASSETS (LIABILITIES) 4,547 5,930
TOTAL ASSETS LESS CURRENT LIABILITIES 12,140 15,549
Creditors: Amounts Falling Due After More Than One Year 9 - (9,927 )
NET ASSETS 12,140 5,622
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 12,040 5,522
SHAREHOLDERS' FUNDS 12,140 5,622
Page 1
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C Gordon
Director
14 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MCM Property Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10804566 . The registered office is 45 City Road, Chester, Cheshire, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. 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 provision of delicatessen services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 40,000
As at 30 June 2024 40,000
Amortisation
As at 1 July 2023 39,999
As at 30 June 2024 39,999
Net Book Value
As at 30 June 2024 1
As at 1 July 2023 1
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 29,769
Additions 504
As at 30 June 2024 30,273
Depreciation
As at 1 July 2023 20,151
Provided during the period 2,530
As at 30 June 2024 22,681
Net Book Value
As at 30 June 2024 7,592
As at 1 July 2023 9,618
6. Stocks
2024 2023
£ £
Materials 900 700
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 3,105 3,114
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,587 2,408
Other creditors 13,012 11,176
Taxation and social security 2,004 1,338
17,603 14,922
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - 9,927
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
The director makes an interest free loan available to the company throughout the period of £9,335 (2023 - £19,527), repayable on demand.
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