IRIS Accounts Production v25.4.0.155 01345975 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false "A" ordinary shares 1.00000 "B" ordinary shares 1.00000 "C" ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01345975 2024-04-30 01345975 2025-04-30 01345975 2024-05-01 2025-04-30 01345975 2023-04-30 01345975 2023-05-01 2024-04-30 01345975 2024-04-30 01345975 ns15:EnglandWales 2024-05-01 2025-04-30 01345975 ns14:PoundSterling 2024-05-01 2025-04-30 01345975 ns10:Director1 2024-05-01 2025-04-30 01345975 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01345975 ns10:SmallEntities 2024-05-01 2025-04-30 01345975 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 01345975 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 01345975 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 01345975 ns10:FullAccounts 2024-05-01 2025-04-30 01345975 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 01345975 ns10:OrdinaryShareClass2 2024-05-01 2025-04-30 01345975 ns10:OrdinaryShareClass3 2024-05-01 2025-04-30 01345975 ns5:CurrentFinancialInstruments 2025-04-30 01345975 ns5:CurrentFinancialInstruments 2024-04-30 01345975 ns5:ShareCapital 2025-04-30 01345975 ns5:ShareCapital 2024-04-30 01345975 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 01345975 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 01345975 ns10:RegisteredOffice 2024-05-01 2025-04-30 01345975 ns5:LandBuildings 2024-05-01 2025-04-30 01345975 ns5:PlantMachinery 2024-05-01 2025-04-30 01345975 ns5:LandBuildings 2024-04-30 01345975 ns5:PlantMachinery 2024-04-30 01345975 ns5:LandBuildings 2025-04-30 01345975 ns5:PlantMachinery 2025-04-30 01345975 ns5:LandBuildings 2024-04-30 01345975 ns5:PlantMachinery 2024-04-30 01345975 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 01345975 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 01345975 ns10:OrdinaryShareClass1 2025-04-30 01345975 ns10:OrdinaryShareClass2 2025-04-30 01345975 ns10:OrdinaryShareClass3 2025-04-30

REGISTERED NUMBER: 01345975 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

MCALISTER ESTATES LIMITED

MCALISTER ESTATES LIMITED (REGISTERED NUMBER: 01345975)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

MCALISTER ESTATES LIMITED (REGISTERED NUMBER: 01345975)

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,110,866 |  | 1,081,194 |  |

CURRENT ASSETS

Stocks | 459,118 |  | 487,348 |  |

Debtors | 5 | 58,411 |  | 29,506 |  |

Cash at bank and in hand | 1,061,673 |  | 1,001,035 |  |

1,579,202 |  | 1,517,889 |  |

CREDITORS

Amounts falling due within one year | 6 | 113,315 |  | 164,503 |  |

NET CURRENT ASSETS | 1,465,887 |  | 1,353,386 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,576,753 |  | 2,434,580 |  |

PROVISIONS FOR LIABILITIES | 18,511 |  | 10,960 |  |

NET ASSETS | 2,558,242 |  | 2,423,620 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 5,000 |  | 5,000 |  |

Retained earnings | 2,553,242 |  | 2,418,620 |  |

SHAREHOLDERS' FUNDS | 2,558,242 |  | 2,423,620 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

MCALISTER ESTATES LIMITED (REGISTERED NUMBER: 01345975)

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 January 2026 and were signed on its behalf by:

D J McAlister - Director

MCALISTER ESTATES LIMITED (REGISTERED NUMBER: 01345975)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| McAlister Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01345975

| Registered office: | Chancery House

| 3 Hatchlands Road

| Redhill

| Surrey

| RH1 6AA

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

| The amounts in the financial statements have been rounded to the nearest £.

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.

| Turnover represents the net amount invoiced, exclusive of value added tax, for sales of mobile homes and pitch fees and services provided.

| Tangible fixed assets

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

| Land and buildings | - | not provided

| Plant and machinery etc | - | 33.33% on cost, 25% on reducing balance and 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial assets, which include trade debtors, other debtors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently recognised at amortised cost.

| Basic financial liabilities, including trade creditors and other creditors, are initially recognised at transaction price and are subsequently recognised at amortised cost.

| Classification of financial liabilities

| 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 entity after deducting all of its financial liabilities.

MCALISTER ESTATES LIMITED (REGISTERED NUMBER: 01345975)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Holiday pay accrual

| A liability is recognised to the extent of any unused holiday pay entitlement which has accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary costs of the future holiday entitlement accrued at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 1,028,462 |  | 130,345 |  | 1,158,807 |  |

| Additions | - |  | 47,858 |  | 47,858 |  |

| Disposals | - |  | (3,690 | ) | (3,690 | ) |

| At 30 April 2025 | 1,028,462 |  | 174,513 |  | 1,202,975 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 77,613 |  | 77,613 |  |

| Charge for year | - |  | 18,078 |  | 18,078 |  |

| Eliminated on disposal | - |  | (3,582 | ) | (3,582 | ) |

| At 30 April 2025 | - |  | 92,109 |  | 92,109 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,028,462 |  | 82,404 |  | 1,110,866 |  |

| At 30 April 2024 | 1,028,462 |  | 52,732 |  | 1,081,194 |  |

MCALISTER ESTATES LIMITED (REGISTERED NUMBER: 01345975)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 6,636 |  | 10,449 |  |

| Other debtors | 51,775 |  | 19,057 |  |

58,411 |  | 29,506 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 8,355 |  | 9,036 |  |

| Taxation and social security | 65,152 |  | 72,765 |  |

| Other creditors | 39,808 |  | 82,702 |  |

113,315 |  | 164,503 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2,000 | "A" ordinary shares | £1 | 2,000 |  | 5,000 |  |

| 2,500 | "B" ordinary shares | £1 | 2,500 |  | - |  |

| 500 | "C" ordinary shares | £1 | 500 |  | - |  |

5,000 |  | 5,000 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At 30 April 2025 the amount owed by directors was £13,811 (2024: £17,252 owed to). During the year an amount of £30,708 was advanced to the directors The loan is unsecured and repayable on demand. Interest totalling £355 was charged on the loan.