REGISTERED NUMBER: 14516223 (England and Wales)

McWin Capital Partners Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

T A Weeks

J M Caño

H McGovern

S K Winegar

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

14516223 (England and Wales)

Fixed assets

Investments

4

140,100

140,100

Current assets

Debtors

5

200

100

Cash at bank

-

479

200

579

Creditors

Amounts falling due within one year

6

11,726

7,250

Net current liabilities

(11,526

)

(6,671

)

Total assets less current liabilities

128,574

133,429

Capital and reserves

Called up share capital

7

300

200

Share premium

8

139,900

139,900

Retained earnings

8

(11,626

)

(6,671

)

Shareholders' funds

128,574

133,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

T A Weeks - Director

1.	Statutory information

McWin Capital Partners Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Preparation of consolidated financial statements

The financial statements contain information about McWin Capital Partners Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds financial instruments which comprise cash and cash equivalents, trade and other receivables, equity investments, trade and other payables, convertible loan notes and loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments in full.

Financial assets and liabilities - classified as basic financial instruments

(i) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held with banks, and other short-term highly liquid investments with original maturities of three months or less.

(ii) Trade and other receivables

Trade and other receivables are initially recognised at the transaction price, including any transaction costs, and subsequently measured at amortised cost including the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount of the cash expected to be received, net of any impairment.

At the end of each reporting period, the company assesses whether there is objective evidence that an receivable amount may be impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows, discounted at the effective interest rate. The amount of the provision is recognised immediately in the Income Statement.

(iii) Equity investments

Equity investments comprise ordinary shares, publicly traded in active markets for which a reliable fair value can be measured reliably. Equity investments are initially recognised at fair value, which is the transaction price excluding transaction costs and are subsequently measured at fair value through profit or loss.

(iv) Trade and other payables and loans and borrowings

Trade and other payables and loans and borrowings are initially measured at the transaction price, including any transaction costs, and subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the discounted amount of the cash expected to be paid.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2024

and 31 December 2024

140,100

Net book value

At 31 December 2024

140,100

At 31 December 2023

140,100

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Amounts owed by group undertakings

160

100

Other debtors

40

-

200

100

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

-

900

Amounts owed to group undertakings

8,756

4,100

Accrued expenses

2,970

2,250

11,726

7,250

7.	Called up share capital

Allotted

Class:

Nominal

2024

2023

Number:

Value:

£

£

200

Ordinary

£1

0

200

21,675

Ordinary A

£0.01

217

0

4,050

Ordinary B

£0.01

40

0

4,275

Ordinary C

£0.01

43

0

300

200

200 Ordinary shares were reclassified to Ordinary A shares during the year. 55 Ordinary A and 40 Ordinary B £1 shares were allotted at par during the year.

Following the allotment, the 255 Ordinary A and 40 Ordinary B shares were reclassified and subdivided into 30,000 £0.01 shares.

Following the subdivision, 3,825 Ordinary A shares and 450 Ordinary B of £0.01 each were redesignated into 4,275 Ordinary C shares of £0.01.

8.

Reserves

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2024

(6,671

)

139,900

133,229

Deficit for the year

(4,955

)

(4,955

)

At 31 December 2024

(11,626

)

139,900

128,274

9.	Ultimate controlling party

The ultimate controlling party is Metropolitan Properties International s.r.o.