McCormack Investments Limited

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

Registered number: 04176591

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		885		1,744
Investments	5		50,000		-

			50,885		1,744
CURRENT ASSETS
Debtors	6	139,130		111,635
Cash at bank and in hand		19,373		57,328

		158,503		168,963
Creditors: Amounts Falling Due Within One Year	7	(69,918 )		(76,403 )

NET CURRENT ASSETS (LIABILITIES)			88,585		92,560

TOTAL ASSETS LESS CURRENT LIABILITIES			139,470		94,304

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,600 )

NET ASSETS			139,470		92,704

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			139,468		92,702

SHAREHOLDERS' FUNDS			139,470		92,704

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McCormack Investments Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

Mr Andrew McCormack

Director

08/06/2026

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

1. General Information

McCormack Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04176591 . The registered office is 65a Wingletye Lane, Hornchurch, Essex, RM11 3AT.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings

33% on cost

2.4. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a

party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial

recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the

effective interest rate method. A provision is established when there is objective evidence that the company will

not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank

and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity

instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company

after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds

received, net of direct issue costs.

2.5. Investment in unlisted companies

Investments in unlisted equity instruments are measured at cost less impairment.

The company is unable to reliably measure the fair value of these investments due to the absence of an active market. The investments are reviewed at each reporting date for indicators of impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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McCormack Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	3,735

As at 31 March 2026	3,735

Depreciation
As at 1 April 2025	1,991
Provided during the period	859

As at 31 March 2026	2,850

Net Book Value
As at 31 March 2026	885

As at 1 April 2025	1,744

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	-
Additions	50,000

As at 31 March 2026	50,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	50,000

As at 1 April 2025	-

During the year, the company acquired 1.15% of the ordinary share capital of Green Sustainable Materials Limited (16479762), an unlisted company incorporated in the United Kingdom.

No indicators of impairment were identified during the year.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	38,220	19,700
Other debtors	90,910	91,935

	129,130	111,635
Due after more than one year
Other debtors	10,000	-

	139,130	111,635

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McCormack Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	5,400
Bank loans and overdrafts	1,600	9,600
Other loans	60,000	60,000
Other creditors	5,105	1,403
Taxation and social security	3,213	-

	69,918	76,403

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,600

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	160,000	160,000

	160,000	160,000

11. Related Party Transactions

Included within other debtors due within one year is an interest free loan made to an unconnected third party of £40,000 (2025- £40,000) which is interest free and repayable on demand.

Included within other debtors due in more than one year is a loan made to an unconnected third party of £10,000 (2025 - £Nil). The loan is subject to interest at 5% per annum.

Included within other debtors due within one year is a balance of £50,000 (2025 - £50,000) due from McCormack Benson Health & Safety Limited, a company incorporated within the UK, in which the director has a material interest. The loan is subject to interest, and repayable on demand. Interest paid during the year was £2,500.

Included in other creditors due within one year is a balance of £60,000 (2025 - £60,000) in connection to a loan made to the company by a related party to the director. The loan is repayable on demand, and paying an interest rate of 5% P/A.

During the year there were management fees charged to the company of £4,500 (2025 - £4,500) by McCormack Benson Health & Safety Ltd, a company incorporated within the UK, in which the director has a material interest.

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