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Registered number: 13375360
Mccormick Estates Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Storey & Dodd Ltd t/a Christian Dodd
Westbourne House
Main Street
Haltwhistle
NE49 0AZ
Mccormick Estates Limited
Contents
Contents

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

Page 1
Mccormick Estates Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 13375360

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 248,189 |  | 251,831
|  |  | 248,189 |  | 251,831
CURRENT ASSETS
Debtors | 5 | 5,832 |  | 9,832 |
Cash at bank and in hand |  | 18,461 |  | 3,478 |
|  | 24,293 |  | 13,310 |
Creditors: Amounts Falling Due Within One Year | 6 | (103,485 ) |  | (114,285 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (79,192 ) |  | (100,975 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 168,997 |  | 150,856
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (195,076 ) |  | (174,894 )
NET LIABILITIES |  |  | (26,079 ) |  | (24,038 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (26,179 ) |  | (24,138 )
SHAREHOLDERS' FUNDS |  |  | (26,079) |  | (24,038)

Page 1
Page 2
Mccormick Estates Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 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 Simon McCormick Director
21st July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mccormick Estates Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Mccormick Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13375360 . The registered office is 305 Buxton Road, Macclesfield, Cheshire, SK11 7ET.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The company's liabilities exceeded its assets as at the year end. These financial statements have been prepared on a going concern basis on the basis that the company will continue to be supported by its director and creditors.
2.3. Turnover
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.
2.4. 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 | 25% Staight Line Method

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Mccormick Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 June 2025 | 245,695 | 14,566 | 260,261
As at 31 May 2026 | 245,695 | 14,566 | 260,261
Depreciation
As at 1 June 2025 | - | 8,430 | 8,430
Provided during the period | - | 3,642 | 3,642
As at 31 May 2026 | - | 12,072 | 12,072
Net Book Value
As at 31 May 2026 | 245,695 | 2,494 | 248,189
As at 1 June 2025 | 245,695 | 6,136 | 251,831

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,832 |  | 9,832

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 841
Bank loans and overdrafts | 8,715 |  | 2,722
Other loans | 32,500 |  | 28,000
Other creditors | 62,270 |  | 82,722
| 103,485 |  | 114,285

Page 4
Page 5
Mccormick Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 195,076 |  | 174,894

Included with creditors falling due after one year are bank loans which will incur early repayment penalities and costs, equating to £7,206.
8. Secured Creditors
Included within creditors are loans totalling £203,791 which is secured as follows:

- Fixed charge over 13 Hobson Court. The charge was granted in favour of Aldermore Bank PLC on 11th February 2026.
- Fixed charge over 4 Howe Street. The charge was granted in favour of Nottingham Building Society on 4th November 2022.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 203,791 |  | 177,617

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5