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Registration number: 09124688

Paul McArthur Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Paul McArthur Holdings Ltd

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 8

Paul McArthur Holdings Ltd

Company Information

Director | Mr Paul Andrew McArthur

Registered office | 316 Blackpool Road Fulwood Preston Lancs PR2 3AE

Accountants | McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Paul McArthur Holdings Ltd

(Registration number: 09124688)
Statement of Financial Position as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 5 | 384,381 | 384,381
Other financial assets | 6 | 345,079 | 237,118
|  | 729,460 | 621,499
Current assets |  |  |
Debtors | 7 | 103,625 | 110,516
Cash at bank and in hand |  | 238,502 | 306,898
|  | 342,127 | 417,414
Creditors: Amounts falling due within one year | 8 | (2,943) | (35,269)
Net current assets |  | 339,184 | 382,145
Total assets less current liabilities |  | 1,068,644 | 1,003,644
Provisions for liabilities |  | (12,545) | (12,333)
Net assets |  | 1,056,099 | 991,311
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 1,056,098 | 991,310
Shareholders' funds |  | 1,056,099 | 991,311

For the financial year ending 31 July 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 23 February 2026

......................................... Mr Paul Andrew McArthur Director

Paul McArthur Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
316 Blackpool Road
Fulwood
Preston
Lancs
PR2 3AE
England

These financial statements were authorised for issue by the director on 23 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Paul McArthur Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33.33%

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.

Investments

Investments in equity shares or Cryptocurrency which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Other investments which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Paul McArthur Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Paul McArthur Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 August 2024 | 3,358 | 3,358
Disposals | (2,005) | (2,005)
At 31 July 2025 | 1,353 | 1,353
Depreciation
At 1 August 2024 | 3,358 | 3,358
Eliminated on disposal | (2,005) | (2,005)
At 31 July 2025 | 1,353 | 1,353
Carrying amount
At 31 July 2025 | - | -

5 | Investment properties

| 2025 £
At 1 August | 384,381
At 31 July | 384,381

Paul McArthur Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 August 2024 | 105,808 | 173,310 | 279,118
Fair value adjustments | 65,961 | - | 65,961
At 31 July 2025 | 171,769 | 173,310 | 345,079
Impairment
Carrying amount
At 31 July 2025 | 171,769 | 173,310 | 345,079

Current financial assets
Cost or valuation
Impairment
Carrying amount
At 31 July 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 5,000
Prepayments | - | 1,527
Other debtors | 103,625 | 103,989
| 103,625 | 110,516

8 | Creditors

Creditors: amounts falling due within one year

Paul McArthur Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

8 | Creditors (continued)

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 2,143 | 34,469
Accruals and deferred income | 800 | 800
| 2,943 | 35,269