REGISTERED NUMBER: 08218447 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MCS CORPORATE STRATEGIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Warwick

G J G Warwick

REGISTERED OFFICE:

Camden House

Warwick Road

Kenilworth

CV8 1TH

REGISTERED NUMBER:

08218447 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

93,467

1,945,989

Investment property

6

2,022,695

-

2,116,162

1,945,989

CURRENT ASSETS

Debtors

7

250,544

239,006

Cash at bank and in hand

159,595

232,708

410,139

471,714

CREDITORS

Amounts falling due within one year

8

59,142

42,575

NET CURRENT ASSETS

350,997

429,139

TOTAL ASSETS LESS CURRENT LIABILITIES

2,467,159

2,375,128

CREDITORS

Amounts falling due after more than one year

9

(29,128

)

-

PROVISIONS FOR LIABILITIES

(7,289

)

-

NET ASSETS

2,430,742

2,375,128

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

10

139,601

-

Retained earnings

2,281,141

2,365,128

2,430,742

2,375,128

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

J Warwick - Director

1.	STATUTORY INFORMATION

Mcs Corporate Strategies 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

787

AMORTISATION

At 1 October 2024

and 30 September 2025

787

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 October 2024

1,850,349

318,631

2,168,980

Additions

-

52,507

52,507

Disposals

-

(74,000

)

(74,000

)

Reclassification/transfer

(1,850,349

)

-

(1,850,349

)

At 30 September 2025

-

297,138

297,138

DEPRECIATION

At 1 October 2024

-

222,991

222,991

Charge for year

-

38,583

38,583

Eliminated on disposal

-

(57,903

)

(57,903

)

At 30 September 2025

-

203,671

203,671

NET BOOK VALUE

At 30 September 2025

-

93,467

93,467

At 30 September 2024

1,850,349

95,640

1,945,989

Cost or valuation at 30 September 2025 is represented by:

Plant and

machinery

etc

£

Valuation in 2025

297,138

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Revaluations

172,346

Reclassification/transfer

1,850,349

At 30 September 2025

2,022,695

NET BOOK VALUE

At 30 September 2025

2,022,695

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

172,347

Cost

1,850,348

2,022,695

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

214,497

194,876

Amounts owed by associates

16,958

15,000

Other debtors

19,089

29,130

250,544

239,006

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,372

-

Trade creditors

6,698

4,175

Taxation and social security

33,299

32,225

Other creditors

9,773

6,175

59,142

42,575

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

29,128

-

10.

RESERVES

Revaluation

reserve

£

Revaluation reserve

139,601

At 30 September 2025

139,601

11.	RELATED PARTY DISCLOSURES

At 30 September 2025 other creditors included loans made to the company by the directors of £298 (2024: £794). The loans are interest free and have no fixed date for repayment.

During the year, Mr J Warwick's current account became overdrawn, the maximum amount was £3,056 (2025: £Nil) and the year end balance was £3,056 (2025: £Nil).

Other debtors includes money owed by Sabron Properties Limited, a company of which Mr G Warwick and Mr J Warwick are directors and shareholders. The year end balance is £16,958 (2024 £15,000) The loans are interest free with no fixed date for repayment.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is is the directors..