Macclesfield Conservative Club Limited Accounts






Macclesfield Conservative Club Limited

	Company No. 00235874
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was rental of property at West Bank Road, Macclesfield, and the holding of other investments. The company's principal activity during the period was the renting of the premises at West Bank Road, Macclesfield.




Directors

The Directors who served at any time during the year were as follows:

J.V. Bisset
S.P. Gildert
J.A. Jones
R.M. Jones
J.A. Weston





































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.A. Jones
Director
11 December 2025

at	31 March 2025
Company No.		00235874	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	23	47
	Investment property		5	1,300,000	1,300,000
	Investments		6	33,306	33,613
				1,333,329	1,333,660
Current assets

	Debtors		7	3,110	3,223
	Investments		8	-	-
	Cash at bank and in hand			2,117	7,238
				5,227	10,461
Creditors: Amount falling due within one year			9	(1,566)	(4,327)
Net current assets				3,661	6,134
Total assets less current liabilities				1,336,990	1,339,794

Provisions for liabilities
	Deferred taxation			(312,080)	(296,540)

Net assets				1,024,910	1,043,254

Capital and reserves
	Called up share capital			100	100
	Share premium account		11	70,299	70,299


	Profit and loss account		11	954,511	972,855

Total equity				1,024,910	1,043,254



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 December 2025 and signed on its behalf by:
J.A. Jones
Director
11 December 2025

for the year ended 31 March 2025

General information

Macclesfield Conservative Club Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 00235874

Its registered office is:

24/26 Jordangate

Macclesfield

Cheshire

SK10 1EW

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

50% reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 April 2024	4,581	4,581




		At 31 March 2025	4,581	4,581
		Depreciation
		At 1 April 2024	4,534	4,534
		Charge for the year	24	24



		At 31 March 2025	4,558	4,558
		Net book values
		At 31 March 2025	23	23
		At 31 March 2024	47	47

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 April 2024	1,300,000



		At 31 March 2025	1,300,000


		The company's property at West Bank Road, Macclesfield has been revalued, by the directors, in line with speculative offers received from third parties at various points during the year.

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 April 2024	33,613	33,613

		Revaluation	3,300	3,300
		Disposals	(3,607)	(3,607)
		At 31 March 2025	33,306	33,306
		Provisions/Impairment





		Net book values
		At 31 March 2025	33,306	33,306
		At 31 March 2024	33,613	33,613

7	Debtors
			2025	2024
			£	£
		Trade debtors	3,000	3,000





		Other debtors	110	223

			3,110	3,223

8	Current asset investments
			2025	2024
			£	£




		Market value of listed investments	33,304	33,612

9	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	-	2,907


		Loans from directors	5	-

		Accruals and deferred income	1,561	1,420
			1,566	4,327

Share Capital

100 Ordinary Shares of £1.00 each

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.