REGISTERED NUMBER: 11828555 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 MARCH 2025 TO 30 NOVEMBER 2025

FOR

MCCARTHY HERITAGE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr GM McCarthy

SECRETARY:

Mr GM McCarthy

REGISTERED OFFICE:

The Old Vicarage

27 High Street

Syston

Leicester

LE7 1GP

REGISTERED NUMBER:

11828555 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

148,834

125,752

148,834

125,752

CURRENT ASSETS

Debtors

6

4,153

7,023

Cash at bank

1,351

11,567

5,504

18,590

CREDITORS

Amounts falling due within one year

7

104,958

100,043

NET CURRENT LIABILITIES

(99,454

)

(81,453

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49,380

44,299

CREDITORS

Amounts falling due after more than one year

8

20,370

24,537

NET ASSETS

29,010

19,762

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

28,910

19,662

SHAREHOLDERS' FUNDS

29,010

19,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mr GM McCarthy - Director

1.	STATUTORY INFORMATION

McCarthy Heritage Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

There has been a shortened year end from February to November, meaning the prior period of 12 months ending February 2025 is not entirely comparable with the shortened 9 month period ending November 2025.

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

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - Straight line over 3 years

Taxation

Taxation for the period 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.

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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are stated at their fair value at the balance sheet date. Their original cost is shown as a note.

All gains and losses on revaluations and disposals are taken to the Income Statement.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

and 30 November 2025

833

DEPRECIATION

At 1 March 2025

and 30 November 2025

833

NET BOOK VALUE

At 30 November 2025

-

At 28 February 2025

-

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 March 2025

125,752

Additions

5,000

Revaluations

18,082

At 30 November 2025

148,834

NET BOOK VALUE

At 30 November 2025

148,834

At 28 February 2025

125,752

Cost or valuation at 30 November 2025 is represented by:

Listed

investments

£

Valuation in 2025

148,834

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Other debtors

4,153

7,023

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

5,556

5,557

Trade creditors

230

-

Taxation and social security

2,894

186

Other creditors

96,278

94,300

104,958

100,043

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans

20,370

24,537

2025

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

by instalment

-

2,315

-

2,315

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed £77,901 (2025 - £74,510) to the director of the company.

Included within other debtors is a balance of £4,121 (2024 - £4,653) owed by related companies.

No interest was charged on the above balances.