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Company No: 00955750 (England and Wales)

# MCCARTHY HOLDINGS (WARMINSTER) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

MCCARTHY HOLDINGS (WARMINSTER) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

MCCARTHY HOLDINGS (WARMINSTER) LIMITED

## BALANCE SHEET

As at 30 September 2025
MCCARTHY HOLDINGS (WARMINSTER) LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 15,196 |  | 16,058
Investment property | 4 | 1,395,000 |  | 1,395,000
|  | 1,410,196 |  | 1,411,058
Current assets |  |  |  |
Debtors | 5 | 19,788 |  | 1,787
Cash at bank and in hand |  | 17,479 |  | 7,899
|  | 37,267 |  | 9,686
Creditors: amounts falling due within one year | 6 | ( 11,698) |  | ( 13,490)
Net current assets/(liabilities) |  | 25,569 |  | (3,804)
Total assets less current liabilities |  | 1,435,765 |  | 1,407,254
Provision for liabilities |  | ( 241,896) |  | ( 241,899)
Net assets |  | 1,193,869 |  | 1,165,355
Capital and reserves |  |  |  |
Called-up share capital | 7 | 6,250 |  | 6,250
Share premium account |  | 25,250 |  | 25,250
Capital redemption reserve |  | 1,000 |  | 1,000
Profit and loss account |  | 1,161,369 |  | 1,132,855
Total shareholders' funds |  | 1,193,869 |  | 1,165,355

Included within the profit and loss account reserves is £950,358 (2024: £950,358) of non-distributable reserves. The distributable reserves at the year end is £211,011 (2024: £182,497).

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of McCarthy Holdings (Warminster) Limited (registered number: 00955750) were approved and authorised for issue by the Board of Directors on 04 February 2026. They were signed on its behalf by:

Mrs F S C Grotrian Director |

MCCARTHY HOLDINGS (WARMINSTER) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
MCCARTHY HOLDINGS (WARMINSTER) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 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

McCarthy Holdings (Warminster) 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 The Chantry, Hill Deverill, Warminster, BA12 7EQ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Turnover

Turnover represents the gross rental income receivable, excluding Value Added Tax, from investment properties. Where rental income is invoiced in advance, this is deferred to the extent that the rental
period has not elapsed at the period end. To the extent that rent due under the tenant agreement has not been invoiced or received at the period end, this amount is recognised as turnover and recognised in debtors.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Fixtures and fittings | 7 years straight line

##### Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

##### Financial instruments

The company holds the following financial instruments:
• Short term trade and other debtors and creditors
• Cash and bank balances.
All financial instruments are classified as basic.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Land and buildings |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 42,530 |  | 30,889 |  | 73,419
Additions | 0 |  | 283 |  | 283
Disposals | 0 |  | ( 260) |  | ( 260)
At 30 September 2025 | 42,530 |  | 30,912 |  | 73,442
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 26,986 |  | 30,375 |  | 57,361
Charge for the financial year | 851 |  | 37 |  | 888
Disposals | 0 |  | ( 3) |  | ( 3)
At 30 September 2025 | 27,837 |  | 30,409 |  | 58,246
Net book value |  |  |  |  |
At 30 September 2025 | 14,693 |  | 503 |  | 15,196
At 30 September 2024 | 15,544 |  | 514 |  | 16,058

Included within the net book value of land and buildings above is £14,693 (2024: £15,544) in respect of freehold land and buildings.

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 October 2024 | 1,395,000
As at 30 September 2025 | 1,395,000

The investment properties class of fixed assets was revalued on 30 September 2024 by an estate agent who is external to the company. The basis of the valuation was market value. This class of assets has a current value of £1,395,000 (2024 - £1,395,000) and a carrying amount at historical cost of £202,872 (2024 - £202,872). The depreciation on this historical cost is £0 (2024 - £0).
The directors do not consider that there has been any significant change in the valuation of investment properties between the date of the last full valuation and the current balance sheet date.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 19,788 |  | 1,787

During the period the company loaned £18,000 to an estate of which the directors are executors. The loan is interest free and repayable on the settlement of the estate.

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 2,220 |  | 2,100
Taxation and social security | 6,890 |  | 8,277
Other creditors | 2,588 |  | 3,113
| 11,698 |  | 13,490

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
5,000 Ordinary shares of £ 1.00 each | 5,000 |  | 5,000
2,500 Ordinary A (Non-Voting) shares of £ 0.50 each | 1,250 |  | 1,250
| 6,250 |  | 6,250

#### 8. Related party transactions

Included within debtors there is a loan to the estate of Mrs P N Birts of £18,000 (2024: £nil).