Mckinleys Group Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14127259

Mckinleys Group Holdings Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Mckinleys Group Holdings Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	4	1,071,861	1,071,861
Investments	5	–	1,649,000
		------------	------------
		1,071,861	2,720,861

Current assets

Debtors	6	100,000	120,000
Cash at bank and in hand		1,607,388	1,209,090
		------------	------------
		1,707,388	1,329,090

Creditors: amounts falling due within one year	7	620,429		1,224,885
		------------		------------
Net current assets			1,086,959		104,205
			------------		------------
Total assets less current liabilities			2,158,820		2,825,066

Creditors: amounts falling due after more than one year	8	–	66,345
		------------	------------
Net assets		2,158,820	2,758,721
		------------	------------

Capital and reserves

Called up share capital	898,100	898,100
Profit and loss account	1,260,720	1,860,621
	------------	------------
Shareholders funds	2,158,820	2,758,721
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Mckinleys Group Holdings Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

Mr C H Fentiman

Director

Company registration number: 14127259

Mckinleys Group Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Denmark House, Victoria Way, Studlands Park Industrial Estate, Newmarket, CB8 7AU, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Bank deposit accounts

Bank deposit accounts with a notice period of under 4 months are treated as cash equivalents.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Depreciation policy

Land and buildings are not depreciated.

4. Tangible assets

	Freehold property
	£
Cost
At 1 January 2025 and 31 December 2025	1,071,861
	------------
Depreciation
At 1 January 2025 and 31 December 2025	–
	------------
Carrying amount
At 31 December 2025	1,071,861
	------------
At 31 December 2024	1,071,861
	------------

The freehold property is in the process of being sold.

5. Investments

	Shares in group undertakings	Shares in participating interests	Total
	£	£	£
Cost
At 1 January 2025	1,644,100	4,900	1,649,000
Disposals	( 1,644,100)	( 4,900)	( 1,649,000)
	------------	-------	------------
At 31 December 2025	–	–	–
	------------	-------	------------
Impairment
At 1 January 2025 and 31 December 2025	–	–	–
	------------	-------	------------

Carrying amount
At 31 December 2025	–	–	–
	------------	-------	------------
At 31 December 2024	1,644,100	4,900	1,649,000
	------------	-------	------------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	100,000
Other debtors	100,000	20,000
	---------	---------
	100,000	120,000
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	80,000	–
	--------	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	1,085,946
Social security and other taxes	16,001	12,939
Other creditors	604,428	126,000
	---------	------------
	620,429	1,224,885
	---------	------------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	66,345
	----	--------