McLaren-Martinez Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07814321

McLAREN-MARTINEZ LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

McLAREN-MARTINEZ LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5	666	173
Investments	6	87,992	87,992
		--------	--------
		88,658	88,165

CURRENT ASSETS

Debtors	7	8,658	4,569
Cash at bank and in hand		44,303	30,993
		--------	--------
		52,961	35,562

CREDITORS: amounts falling due within one year	8	22,280		9,747
		--------		--------
NET CURRENT ASSETS			30,681		25,815
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			119,339		113,980
			---------		---------
NET ASSETS			119,339		113,980
			---------		---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	119,239	113,880
	---------	---------
SHAREHOLDERS FUNDS	119,339	113,980
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

McLAREN-MARTINEZ LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:

Mr D N Potter
Director

Company registration number: 07814321

McLAREN-MARTINEZ LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Northamptonshire, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. TANGIBLE ASSETS

	Computer equipment
	£
Cost
At 1 January 2025	2,907
Additions	999
	-------
At 31 December 2025	3,906
	-------
Depreciation
At 1 January 2025	2,734
Charge for the year	506
	-------
At 31 December 2025	3,240
	-------
Carrying amount
At 31 December 2025	666
	-------
At 31 December 2024	173
	-------

6. INVESTMENTS

	Other investments other than loans
	£
Cost
At 1 January 2025 and 31 December 2025	87,992
	--------
Impairment
At 1 January 2025 and 31 December 2025	–
	--------

Carrying amount
At 31 December 2025	87,992
	--------
At 31 December 2024	87,992
	--------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	8,613	3,934
Other debtors	45	635
	-------	-------
	8,658	4,569
	-------	-------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	18,711	6,591
Other creditors	3,569	3,156
	--------	-------
	22,280	9,747
	--------	-------