Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 true 2 2024-07-01 false The principal activity of the company in the year under review was that of the rental of properties.2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00625969 2024-07-01 2025-06-30 00625969 2023-07-01 2024-06-30 00625969 2025-06-30 00625969 2024-06-30 00625969 c:Director1 2024-07-01 2025-06-30 00625969 d:FurnitureFittings 2024-07-01 2025-06-30 00625969 d:FurnitureFittings 2025-06-30 00625969 d:FurnitureFittings 2024-06-30 00625969 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 00625969 d:FreeholdInvestmentProperty 2025-06-30 00625969 d:FreeholdInvestmentProperty 2024-06-30 00625969 d:CurrentFinancialInstruments 2025-06-30 00625969 d:CurrentFinancialInstruments 2024-06-30 00625969 d:Non-currentFinancialInstruments 2025-06-30 00625969 d:Non-currentFinancialInstruments 2024-06-30 00625969 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 00625969 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 00625969 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 00625969 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 00625969 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-30 00625969 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 00625969 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-06-30 00625969 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 00625969 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-06-30 00625969 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-06-30 00625969 d:ShareCapital 2025-06-30 00625969 d:ShareCapital 2024-06-30 00625969 d:SharePremium 2025-06-30 00625969 d:SharePremium 2024-06-30 00625969 d:RevaluationReserve 2024-07-01 2025-06-30 00625969 d:OtherMiscellaneousReserve 2025-06-30 00625969 d:OtherMiscellaneousReserve 2024-06-30 00625969 d:RetainedEarningsAccumulatedLosses 2025-06-30 00625969 d:RetainedEarningsAccumulatedLosses 2024-06-30 00625969 c:FRS102 2024-07-01 2025-06-30 00625969 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 00625969 c:FullAccounts 2024-07-01 2025-06-30 00625969 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 00625969 2 2024-07-01 2025-06-30 00625969 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 00625969 JOHN MCENTEE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
JOHN MCENTEE LIMITED REGISTERED NUMBER: 00625969 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 948 |  | 1,709
Investment property | 5 |  | 793,000 |  | 793,000
|  |  | 793,948 |  | 794,709
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 6,132 |  | 6,031 |
Cash at bank and in hand | 7 | 46,329 |  | 41,337 |
|  | 52,461 |  | 47,368 |
Creditors: amounts falling due within one year | 8 | (40,521) |  | (34,796) |
Net current assets |  |  | 11,940 |  | 12,572
Total assets less current liabilities |  |  | 805,888 |  | 807,281
Creditors: amounts falling due after more than one year | 9 |  | (62,263) |  | (73,363)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (35,206) |  | (35,396) |
|  |  | (35,206) |  | (35,396)
Net assets |  |  | 708,419 |  | 698,522
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 4,440 |  | 4,440
Share premium account | 11 |  | 59,560 |  | 59,560
Other reserves | 11 |  | 235,328 |  | 235,328
Profit and loss account | 11 |  | 409,091 |  | 399,194
|  |  | 708,419 |  | 698,522
Page 1
JOHN MCENTEE LIMITED REGISTERED NUMBER: 00625969 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Barrows
Director
Date: 21 March 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
John McEntee Ltd is private company, limited by shares, registered in England and Wales. The company's registered office address is: MHA House Charter Court Phoenix Way Swansea Enterprise Park Swansea SA7 9FS The principal activity of the company in the year under review was that of the rental of properties. The presentation currency of the financial statements is the Pound Sterling (£) and has been rounded to the nearest pound. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company has made a profit in the current period and has both net current assets and net assets at the balance sheet date. However, the company is dependent on the continuing support of its director and bankers. The director has assessed the balance sheet and likely future cash flow of the company at the date of approving the financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, she continues to adopt the going concern basis in preparing the financial statements. Page 3
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.15 | Financial instruments
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Page 6
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.16 | Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors which are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods. The following are the critical judgements that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements. Impairment of assets Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement. Provisions and contingencies Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 2 | 2
Page 7
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 July 2024 | 5,598
| Disposals | (3,323)
| At 30 June 2025 | 2,275
| Depreciation |
| At 1 July 2024 | 3,889
| Charge for the year on owned assets | 758
| Disposals | (3,320)
| At 30 June 2025 | 1,327
| Net book value |
| At 30 June 2025 | 948
| At 30 June 2024 | 1,709
Page 8
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 793,000
| At 30 June 2025 | 793,000
The 2025 valuations were made by its director, on an open market value basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 530,716 | 530,716
|  | 530,716 | 530,716
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,715 | 2,715
| Other debtors | 797 | 356
| Prepayments and accrued income | 2,620 | 2,960
|  | 6,132 | 6,031
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 46,329 | 41,337
|  | 46,329 | 41,337
Page 9
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,480 | 10,480
| Trade creditors | 955 | 90
| Corporation tax | 4,731 | 5,436
| Other taxation and social security | 1,159 | 695
| Other creditors | 13,950 | 9,252
| Accruals and deferred income | 9,246 | 8,843
|  | 40,521 | 34,796
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 62,263 | 73,363
|  | 62,263 | 73,363
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 72,572 | 83,843
|  | 72,572 | 83,843
| Details of security provided:
Bank loans are secured by charges over the company's assets. Page 10
JOHN MCENTEE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,480 | 10,480
|  | 10,480 | 10,480
| Amounts falling due 1-2 years |  |
| Bank loans | 10,480 | 10,480
|  | 10,480 | 10,480
| Amounts falling due 2-5 years |  |
| Bank loans | 31,440 | 31,440
|  | 31,440 | 31,440
| Amounts falling due after more than 5 years |  |
| Bank loans | 20,343 | 31,443
|  | 20,343 | 31,443
|  | 72,743 | 83,843
11. | Reserves
Revaluation reserve Non distributable reserves relate to revaluation gains/losses on the company's investment properties of £262,284 (2024 - £262,284), net of deferred tax on the unrealised gains of £26,956 (2024 - £26,956).
12. | Related party transactions
| At the balance sheet date, the company owed its directors £46 (2024: £86) and owed it's shareholders £13,550 (2024: £8,700). The balances are interest free and repayble on demand.
Page 11