REGISTERED NUMBER: 00774389 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MAGUIRE (PROPERTIES) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs G A Higginbotham

REGISTERED OFFICE:

Fistral

Water Tower Lane

Kenilworth

CV8 2PJ

REGISTERED NUMBER:

00774389 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

2,734

3,215

Investment property

5

3,861,734

5,373,990

3,864,468

5,377,205

CURRENT ASSETS

Debtors

6

1,460,440

71,000

Cash at bank

158,343

30,347

1,618,783

101,347

CREDITORS

Amounts falling due within one year

7

129,729

23,501

NET CURRENT ASSETS

1,489,054

77,846

TOTAL ASSETS LESS CURRENT LIABILITIES

5,353,522

5,455,051

CREDITORS

Amounts falling due after more than one year

8

(812,000

)

(812,000

)

PROVISIONS FOR LIABILITIES

(823,512

)

(949,980

)

NET ASSETS

3,718,010

3,693,071

CAPITAL AND RESERVES

Called up share capital

14,649

14,649

Share premium

5,950

5,950

Revaluation reserve

10

2,470,536

3,285,659

Retained earnings

1,226,875

386,813

3,718,010

3,693,071

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 14 May 2026 and were signed by:

Mrs G A Higginbotham - Director

1.	STATUTORY INFORMATION

Maguire (Properties) 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

131,839

DEPRECIATION

At 1 April 2025

128,624

Charge for year

481

At 31 March 2026

129,105

NET BOOK VALUE

At 31 March 2026

2,734

At 31 March 2025

3,215

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

5,373,990

Disposals

(1,513,800

)

Revaluations

1,544

At 31 March 2026

3,861,734

NET BOOK VALUE

At 31 March 2026

3,861,734

At 31 March 2025

5,373,990

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

3,861,734

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,460,440

71,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

126,921

20,716

Other creditors

2,808

2,785

129,729

23,501

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

812,000

812,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

812,000

812,000

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

3,285,659

Revaluation reserve

(815,123

)

At 31 March 2026

2,470,536

11.	RELATED PARTY DISCLOSURES

Other debtors include loans made to Barwick Securities Limited totalling £1,349,440 and Gerdine Investments Limited totalling £111,000 (£71,000 as at 31st March 2025). These loan are interest free with no fixed date for repayment.

Other creditors include loans made to the company by the director totalling £167 (£145 as at 31st March 2025). These loan are also interest free with no fixed date for repayment.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs G A Higginbotham.