REGISTERED NUMBER: 07967740 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

MRCW Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

Mrs. R L Collier

Mr. J W E Crowther

Mr. M T Crowther

Mr. N C A Crowther

Registered office:

6 George Street

Driffield

East Yorkshire

YO25 6RA

Registered number:

07967740 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Tangible assets

4

2,411,280

2,428,827

CURRENT ASSETS

Cash at bank

79,333

104,605

CREDITORS

Amounts falling due within one year

5

44,303

20,345

NET CURRENT ASSETS

35,030

84,260

TOTAL ASSETS LESS CURRENT LIABILITIES

2,446,310

2,513,087

CREDITORS

Amounts falling due after more than one year

6

(1,305,623

)

(1,435,623

)

PROVISIONS FOR LIABILITIES

7

(242,389

)

(187,550

)

NET ASSETS

898,298

889,914

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Retained earnings

888,298

879,914

SHAREHOLDERS' FUNDS

898,298

889,914

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

Mr. M T Crowther - Director

1.	STATUTORY INFORMATION

MRCW 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.

Fixtures and fittings

-

10% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

2,374,046

175,458

2,549,504

DEPRECIATION

At 1 January 2025

-

120,677

120,677

Charge for year

-

17,547

17,547

At 31 December 2025

-

138,224

138,224

NET BOOK VALUE

At 31 December 2025

2,374,046

37,234

2,411,280

At 31 December 2024

2,374,046

54,781

2,428,827

Cost or valuation at 31 December 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2019

1,750,000

-

1,750,000

Cost

624,046

175,458

799,504

2,374,046

175,458

2,549,504

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

817,677

817,677

Value of land in freehold land and buildings

1,750,000

1,750,000

Freehold land and buildings were valued on an open market basis on 30 September 2019 by Hudson Moody .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

41,664

17,645

Accruals and deferred income

2,639

2,700

44,303

20,345

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

1,305,623

1,435,623

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

242,389

187,550

Deferred

tax

£

Balance at 1 January 2025

187,550

Provided during year

54,839

Balance at 31 December 2025

242,389

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary

£1

10,000

10,000