Macpherson International Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02066312

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		325,000		325,000
Investments	6		27,200		21,000

			352,200		346,000
CURRENT ASSETS
Cash at bank and in hand		16,095		23,274

		16,095		23,274
Creditors: Amounts Falling Due Within One Year	7	(4,121 )		(6,964 )

NET CURRENT ASSETS (LIABILITIES)			11,974		16,310

TOTAL ASSETS LESS CURRENT LIABILITIES			364,174		362,310

PROVISIONS FOR LIABILITIES
Deferred Taxation			(36,755 )		(36,755 )

NET ASSETS			327,419		325,555

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Fair value reserve	11		176,572		176,572
Profit and Loss Account			149,847		147,983

SHAREHOLDERS' FUNDS			327,419		325,555

Page 1

Page 2

Macpherson International Services Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

K Macpherson

Director

9th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Macpherson International Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02066312 . The registered office is Flat 9 Morris House, 84 Dorking Road, Tadworth, KT20 5RX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

Straight line over 3 and 5 years

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account. The unrealised gain/loss is transferred to a fair value reserve after adjusting for deferred tax. No depreciation is provided in respect of investment properties.

2.4. 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.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

2.5. Fixed asset investments

Listed and unlisted fixed asset investments are shown at historical cost less any adjustment for permanent diminution in value. Where the change in vlaue of listed investments is material, the historical cost is updated to the market value with the aggregate surplus or deficit being included in the income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	1,735

As at 31 December 2025	1,735

Depreciation
As at 1 January 2025	1,735

As at 31 December 2025	1,735

...CONTINUED

Page 3

Page 4

Macpherson International Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	325,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	111,673	111,673

6. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	21,000
Additions	6,200

As at 31 December 2025	27,200

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	27,200

As at 1 January 2025	21,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	3,555	6,645
Taxation and social security	566	319

	4,121	6,964

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	36,755	36,755

Balance at 31 December 2025	36,755	36,755

Page 4

Page 5

Macpherson International Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	550	-

11. Reserves

	Fair Value Reserve
	£
As at 1 January 2025	176,572

As at 31 December 2025	176,572

Page 5