IRIS Accounts Production v25.4.12.37 12472769 Board of Directors Board of Directors 1.3.24 28.2.25 28.2.25 true false true false false true false Fair value model Ordinary 1.00000 Ordinary-A 1.00000 Ordinary-B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12472769 2024-02-29 12472769 2025-02-28 12472769 2024-03-01 2025-02-28 12472769 2023-02-28 12472769 2023-03-01 2024-02-29 12472769 2024-02-29 12472769 ns15:EnglandWales 2024-03-01 2025-02-28 12472769 ns14:PoundSterling 2024-03-01 2025-02-28 12472769 ns10:Director1 2024-03-01 2025-02-28 12472769 ns10:Director2 2024-03-01 2025-02-28 12472769 ns10:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12472769 ns10:SmallEntities 2024-03-01 2025-02-28 12472769 ns10:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 12472769 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-01 2025-02-28 12472769 ns10:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 12472769 ns10:FullAccounts 2024-03-01 2025-02-28 12472769 ns10:OrdinaryShareClass1 2024-03-01 2025-02-28 12472769 ns10:OrdinaryShareClass2 2024-03-01 2025-02-28 12472769 ns10:OrdinaryShareClass3 2024-03-01 2025-02-28 12472769 ns10:Director3 2024-03-01 2025-02-28 12472769 ns10:RegisteredOffice 2024-03-01 2025-02-28 12472769 ns5:CurrentFinancialInstruments 2025-02-28 12472769 ns5:CurrentFinancialInstruments 2024-02-29 12472769 ns5:Non-currentFinancialInstruments 2025-02-28 12472769 ns5:Non-currentFinancialInstruments 2024-02-29 12472769 ns5:ShareCapital 2025-02-28 12472769 ns5:ShareCapital 2024-02-29 12472769 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 12472769 ns5:RetainedEarningsAccumulatedLosses 2024-02-29 12472769 ns5:CostValuation 2024-02-29 12472769 ns5:Subsidiary1 2024-03-01 2025-02-28 12472769 1 ns5:Subsidiary1 2024-03-01 2025-02-28 12472769 ns5:Subsidiary1 2025-02-28 12472769 ns5:Subsidiary1 2024-02-29 12472769 ns5:Subsidiary1 2024-02-29 12472769 ns5:Subsidiary1 2023-03-01 2024-02-29 12472769 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 12472769 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-02-29 12472769 ns5:Secured 2025-02-28 12472769 ns5:Secured 2024-02-29 12472769 ns10:OrdinaryShareClass1 2025-02-28 12472769 ns10:OrdinaryShareClass2 2025-02-28 12472769 ns10:OrdinaryShareClass3 2025-02-28 12472769 1 ns10:Director1 2024-02-29 12472769 1 ns10:Director1 2023-02-28 12472769 1 ns10:Director1 2024-03-01 2025-02-28 12472769 1 ns10:Director1 2023-03-01 2024-02-29 12472769 1 ns10:Director1 2025-02-28 12472769 1 ns10:Director1 2024-02-29

REGISTERED NUMBER: 12472769 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

MCAULIFFE HOLDINGS LIMITED

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MCAULIFFE HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTORS: | Mr S J McAuliffe

| Mr A S McAuliffe

| REGISTERED OFFICE: | Unit 9, Metro Centre

| Ronsons Way

| Sandridge

| St. Albans

| AL4 9QT

| REGISTERED NUMBER: | 12472769 (England and Wales)

| ACCOUNTANTS: | MGR SD Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

BALANCE SHEET

28 FEBRUARY 2025

| 28.2.25 |  | 29.2.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 166 |  | 166 |  |

Investment property | 5 | 340,000 |  | 340,000 |  |

340,166 |  | 340,166 |  |

CURRENT ASSETS

Debtors | 6 | 1,264,152 |  | 166 |  |

Cash at bank | 4,368 |  | 1,468 |  |

1,268,520 |  | 1,634 |  |

CREDITORS

Amounts falling due within one year | 7 | (336,871 | ) | (158,440 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 931,649 |  | (156,806 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,271,815 |  | 183,360 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (175,286 | ) |

NET ASSETS | 1,271,815 |  | 8,074 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 166 |  | 166 |  |

Retained earnings | 1,271,649 |  | 7,908 |  |

SHAREHOLDERS' FUNDS | 1,271,815 |  | 8,074 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

BALANCE SHEET - continued

28 FEBRUARY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by:

Mr S J McAuliffe - Director

Mr A S McAuliffe - Director

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| McAuliffe Holdings 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.

| Preparation of consolidated financial statements

| The financial statements contain information about McAuliffe Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 166 |  |

| NET BOOK VALUE

| At 28 February 2025 | 166 |  |

| At 29 February 2024 | 166 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| McAuliffe Site Services Limited

| Registered office: United Kingdom

| Nature of business: Construction industry

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 28.2.25 |  | 29.2.24

£ | £ |

| Aggregate capital and reserves | 3,169,381 |  | 4,087,552 |  |

| Profit for the year | 606,829 |  | 567,049 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2024

| and 28 February 2025 | 340,000 |  |

| NET BOOK VALUE

| At 28 February 2025 | 340,000 |  |

| At 29 February 2024 | 340,000 |  |

| The directors consider the property to be shown at fair value.

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

| 28.2.25 |  | 29.2.24

£ | £ |

| Other debtors | 1,264,152 |  | 166 |  |

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

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

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans and overdrafts | 178,153 |  | 14,704 |  |

| Amounts owed to group undertakings | 153,825 |  | 141,650 |  |

| Taxation and social security | 2,973 |  | - |  |

| Other creditors | 1,920 |  | 2,086 |  |

336,871 |  | 158,440 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans | - |  | 175,286 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 113,431 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 28.2.25 |  | 29.2.24

£ | £ |

| Bank loans | 178,153 |  | 189,990 |  |

| The bank loan is secured by a fixed charge on the company's investment property.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 28.2.25 |  | 29.2.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 40 | Ordinary-A | £1 | 40 |  | 40 |  |

| 26 | Ordinary-B | £1 | 26 |  | 26 |  |

166 |  | 166 |  |

MCAULIFFE HOLDINGS LIMITED (REGISTERED NUMBER: 12472769)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

| 28.2.25 |  | 29.2.24

£ | £ |

| Mr S J McAuliffe

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 1,263,253 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,263,253 |  | - |  |

| Interest has been charged at the HMRC rate and included in the above totalling £13,253 (2024: £Nil).

12. | RELATED PARTY DISCLOSURES

| McAuliffe Site Services Limited

| Subsidiary of the company.

| During the year the company was advanced the sum of £12,175 (2024: £6,413) by McAuliffe Site Services Limited and received dividends of £1,525,000 (2024: £272,500) from McAuliffe Site Services Limited.

| 28.2.25 |  | 29.2.24

£ | £ |

| Amount due to related party at the balance sheet date | 153,825 |  | 141,650 |  |