MCCLUSKEY HOLDINGS LIMITED

Company Registration Number:
SC128482 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

MCCLUSKEY HOLDINGS LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

MCCLUSKEY HOLDINGS LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Tangible assets: 3 245,228 285,913
Investments: 4 0 100
Total fixed assets: 245,228 286,013
Current assets
Debtors:   41,370 9,373
Cash at bank and in hand: 43 607
Total current assets: 41,413 9,980
Creditors: amounts falling due within one year:   (37,967) (33,458)
Net current assets (liabilities): 3,446 (23,478)
Total assets less current liabilities: 248,674 262,535
Creditors: amounts falling due after more than one year:   (4,023) (4,333)
Total net assets (liabilities): 244,651 258,202
Capital and reserves
Called up share capital: 1,000 1,000
Revaluation reserve:599,83599,835
Profit and loss account: 143,816 157,367
Shareholders funds: 244,651 258,202

The notes form part of these financial statements

MCCLUSKEY HOLDINGS LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 September 2026
and signed on behalf of the board by:

Name: William McCluskey
Status: Director

The notes form part of these financial statements

MCCLUSKEY HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents mounts received from property rental.

Tangible fixed assets and depreciation policy

Tangible assets consist of freehold property for rental and are not depreciated.

Other accounting policies

Operating Leases Lease payments are recognised as an expense over the lease term on a straight line basis.

MCCLUSKEY HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

MCCLUSKEY HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 312,158
Additions 10,742
Disposals (51,427)
At 31 December 2025 271,473
Depreciation
At 01 January 2025 26,245
At 31 December 2025 26,245
Net book value
At 31 December 2025 245,228
At 31 December 2024 285,913

MCCLUSKEY HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Fixed investments

The company's investment in Azienda Vitivini Cola Antica Cascina Carelli Alla Monta SLR, a company registered in Italy, has been written off.

MCCLUSKEY HOLDINGS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Revaluation reserve

2025
£
Balance at 01 January 2025 99,835
Surplus or deficit after revaluation 0
Balance at 31 December 2025 99,835