McKenzie-Martin (Holdings) Limited

Registered number

03798963

Filleted Accounts

31 July 2025

McKenzie-Martin (Holdings) Limited
Registered number:		03798963
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Investments	4		5,001			5,001

Current assets
Debtors	5	120,000			148,024
Cash at bank and in hand		629,524			122,074
		749,524			270,098

Creditors: amounts falling due within one year	6	(742)			(4,073)

Net current assets			748,782			266,025

Net assets			753,783			271,026

Capital and reserves
Called up share capital			5,000			5,000
Profit and loss account			748,783			266,026

Shareholders' funds			753,783			271,026

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G M Waite
Director
Approved by the board on 28 April 2026

McKenzie-Martin (Holdings) Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicle	over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 August 2024				2,500
	At 31 July 2025				2,500

	Depreciation
	At 1 August 2024				2,500
	At 31 July 2025				2,500

	Net book value
	At 31 July 2025				-


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 August 2024				5,001

	At 31 July 2025				5,001


5	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		120,000		148,024


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		-		2,918
	Taxation and social security costs		-		430
	Other creditors		742		725
			742		4,073


7	Related party transactions		2025		2024
£				£
	Pencilfront Limited
	G M Waite is a common director
	Amount due from the above company		120,000		120,000


8	Controlling party

	The company is ultimately controlled by the director and shareholder Mr G M Waite.


9	Other information

	McKenzie-Martin (Holdings) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Eton Hill Works
	Eton Hill Road
	Radcliffe
	Manchester M26 2US