REGISTERED NUMBER: 04602688 (England and Wales)

MCM (LOUTH) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

Mrs R D Graves

Mr M J Graves

REGISTERED OFFICE:

Pinfold

Top Road

Little Cawthorpe

Louth

Lincolnshire

LN11 8FB

REGISTERED NUMBER:

04602688 (England and Wales)

ACCOUNTANTS:

Clark Hearsey

Chartered Certified Accountants

Fairfield Enterprise Centre

Lincoln Way

Fairfield Industrial Estate

Louth

Lincolnshire

LN11 0LS

FIXED ASSETS

Tangible assets

4

233

275

Investment property

5

270,000

270,000

270,233

270,275

CURRENT ASSETS

Debtors

6

13,214

10,329

Cash at bank

3,450

2,069

16,664

12,398

CREDITORS

Amounts falling due within one year

7

8,241

14,120

NET CURRENT ASSETS/(LIABILITIES)

8,423

(1,722

)

TOTAL ASSETS LESS CURRENT LIABILITIES

278,656

268,553

PROVISIONS FOR LIABILITIES

55,793

55,793

NET ASSETS

222,863

212,760

CAPITAL AND RESERVES

Called up share capital

3

3

Fair value reserve

8

184,208

184,208

Retained earnings

38,652

28,549

222,863

212,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 30th December 2025 and were signed on its behalf by:

Mr M J Graves - Director

1.	STATUTORY INFORMATION

MCM (Louth) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on cost and 15% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

and 30th November 2025

5,018

DEPRECIATION

At 1st December 2024

4,743

Charge for year

42

At 30th November 2025

4,785

NET BOOK VALUE

At 30th November 2025

233

At 30th November 2024

275

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st December 2024

and 30th November 2025

270,000

NET BOOK VALUE

At 30th November 2025

270,000

At 30th November 2024

270,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

13,214

10,329

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,144

3,669

Other creditors

4,097

10,451

8,241

14,120

8.

RESERVES

Fair

value

reserve

£

At 1st December 2024

and 30th November 2025

184,208