Registration number: 13646249

McNeill Homes & Investments Ltd

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 8

McNeill Homes & Investments Ltd

Company Information

Directors

Mr Micheal Andrew McNeill Mrs Bernadette Margaret McNeill

Registered office

46 Chester Road Winsford Cheshire CW7 2NQ

Accountants

Scott Accounting Services Limited 27 Woodruff Close Packmoor Stoke on Trent Staffs ST7 4UL

McNeill Homes & Investments Ltd

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Micheal Andrew McNeill

Mrs Bernadette Margaret McNeill

Principal activity

The principal activity of the company is Buying selling and renting of property

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

......................................... Mr Micheal Andrew McNeill Director

......................................... Mrs Bernadette Margaret McNeill Director

McNeill Homes & Investments Ltd

(Registration number: 13646249)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	873,386	181,717
Current assets
Debtors	5	-	136,874
Cash at bank and in hand		7,681	77,129
		7,681	214,003
Creditors: Amounts falling due within one year	6	(371,040)	(274,802)
Net current liabilities		(363,359)	(60,799)
Total assets less current liabilities		510,027	120,918
Creditors: Amounts falling due after more than one year	6	(525,940)	(133,550)
Net liabilities		(15,913)	(12,632)
Capital and reserves
Called up share capital	7	400	400
Retained earnings		(16,313)	(13,032)
Shareholders' deficit		(15,913)	(12,632)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

McNeill Homes & Investments Ltd

(Registration number: 13646249)
Balance Sheet as at 30 September 2025

......................................... Mr Micheal Andrew McNeill Director

......................................... Mrs Bernadette Margaret McNeill Director

McNeill Homes & Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
46 Chester Road
Winsford
Cheshire
CW7 2NQ

These financial statements were authorised for issue by the Board on 5 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

McNeill Homes & Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

McNeill Homes & Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	180,288	2,540	182,828
Additions	692,026	-	692,026
At 30 September 2025	872,314	2,540	874,854
Depreciation
At 1 October 2024	-	1,111	1,111
Charge for the year	-	357	357
At 30 September 2025	-	1,468	1,468
Carrying amount
At 30 September 2025	872,314	1,072	873,386
At 30 September 2024	180,288	1,429	181,717

Included within the net book value of land and buildings above is £872,314 (2024 - £180,288) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	136,874
	-	136,874

McNeill Homes & Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	89,121	7,815
Accruals and deferred income		525	525
Other creditors		281,394	266,462
		371,040	274,802

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	525,940	133,550

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	400	400	400	400

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	525,940	133,550

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	29,121	7,815
Other borrowings	60,000	-
	89,121	7,815