REGISTERED NUMBER: 02636979 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

MCDONALD KING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M McDonald

Mr S R McDonald

Mr N A McDonald

Mr I S McDonald

REGISTERED OFFICE:

356 Alwoodley Lane

Leeds

West Yorkshire

LS17 7DN

REGISTERED NUMBER:

02636979 (England and Wales)

ACCOUNTANTS:

Temporal Lennon & Company Limited

Chartered Accountants

Suite 1

1 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

FIXED ASSETS

Tangible assets

4

47,112

62,816

Investment property

5

14,145,000

13,765,000

14,192,112

13,827,816

CURRENT ASSETS

Debtors

6

286,479

416,585

Cash at bank and in hand

529,605

598,108

816,084

1,014,693

CREDITORS

Amounts falling due within one year

7

693,585

674,054

NET CURRENT ASSETS

122,499

340,639

TOTAL ASSETS LESS CURRENT LIABILITIES

14,314,611

14,168,455

PROVISIONS FOR LIABILITIES

994,193

924,431

NET ASSETS

13,320,418

13,244,024

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

7,031,146

6,722,961

Retained earnings

6,289,270

6,521,061

SHAREHOLDERS' FUNDS

13,320,418

13,244,024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 28 November 2025 and were signed on its behalf by:

Mr S R McDonald - Director

1.	STATUTORY INFORMATION

McDonald King 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable together with electricity and insurance recharges, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

875

95,549

96,424

DEPRECIATION

At 1 September 2024

383

33,225

33,608

Charge for year

123

15,581

15,704

At 31 August 2025

506

48,806

49,312

NET BOOK VALUE

At 31 August 2025

369

46,743

47,112

At 31 August 2024

492

62,324

62,816

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

13,765,000

Revaluations

380,000

At 31 August 2025

14,145,000

NET BOOK VALUE

At 31 August 2025

14,145,000

At 31 August 2024

13,765,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

7,989,528

Cost

6,155,472

14,145,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

264,234

393,971

Other debtors

22,245

22,614

286,479

416,585

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

432

1,082

Taxation and social security

190,585

175,251

Other creditors

502,568

497,721

693,585

674,054

8.

RESERVES

Fair

value

reserve

£

At 1 September 2024

6,722,961

Increase in valuation of investment properties

308,185

At 31 August 2025

7,031,146

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M McDonald.