2024-02-012025-01-312025-01-31false11750488MCGUIRE PROPERTIES 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MCGUIRE PROPERTIES LTD

Registered Number
11750488
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

MCGUIRE PROPERTIES LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

MCGUIRE, Philippa Kim

Registered Address

Lakeland Office
2 Europe Way
Cockermouth
CA13 0RJ

Registered Number

11750488 (England and Wales)
MCGUIRE PROPERTIES LTD
Statement of Financial Position
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets313,67918,238
Investment property4176,099176,099
189,778194,337
Current assets
Debtors1,054-
Cash at bank and on hand5,741754
6,795754
Creditors amounts falling due within one year5(61,910)(62,785)
Net current assets (liabilities)(55,115)(62,031)
Total assets less current liabilities134,663132,306
Creditors amounts falling due after one year6(126,370)(126,371)
Net assets8,2935,935
Capital and reserves
Called up share capital11
Profit and loss account8,2925,934
Shareholders' funds8,2935,935
The financial statements were approved and authorised for issue by the Director on 7 August 2025, and are signed on its behalf by:
MCGUIRE, Philippa Kim
Director
Registered Company No. 11750488
MCGUIRE PROPERTIES LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Turnover policy
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 sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 February 2422,79822,798
At 31 January 2522,79822,798
Depreciation and impairment
At 01 February 244,5604,560
Charge for year4,5594,559
At 31 January 259,1199,119
Net book value
At 31 January 2513,67913,679
At 31 January 2418,23818,238
4.Investment property

£
Fair value at 01 February 24176,099
At 31 January 25176,099
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables433-
Bank borrowings and overdrafts60,86761,695
Other creditors-380
Accrued liabilities and deferred income610710
Total61,91062,785
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts126,370126,371
Total126,370126,371