Company No: 12941628 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

R P Macdonald

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

12941628 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Investments	3	726,000		920,000
		726,000		920,000
Creditors: amounts falling due within one year	4	( 4,000)		( 7,650)
Net current liabilities		(4,000)		(7,650)
Total assets less current liabilities		722,000		912,350
Net assets		722,000		912,350
Capital and reserves
Called-up share capital		100		100
Profit and loss account		721,900		912,250
Total shareholder's funds		722,000		912,350

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rory Macdonald Holdings Limited (registered number: 12941628) were approved and authorised for issue by the Director on 15 December 2025. They were signed on its behalf by:

R P Macdonald Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rory Macdonald Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Fixed asset investments

Investments in subsidiaries are recognised at their initial cost less any impairment losses.

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year	0		0

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	1,245,000
At 31 March 2025	1,245,000
Provisions for impairment
At 01 April 2024	325,000
Impairment	194,000
At 31 March 2025	519,000
Carrying value at 31 March 2025	726,000
Carrying value at 31 March 2024	920,000

An impairment of £194,000 (2024 - £50,000) has been recognised in relation to RMD Investment Management Limited, a wholly-owned subsidiary of the company.

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	4,000		7,650