Clay McGuire Holdings Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Clay McGuire Holdings Limited

Company Information

Director

J A Clay

Registered Office

Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number

14589428

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Clay McGuire Holdings Limited

(Registration number: 14589428)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	325,000	325,000
Current assets
Debtors	5	26,981	25,212
Cash at bank and in hand		1,000,840	972,855
		1,027,821	998,067
Creditors: Amounts falling due within one year	6	(11,536)	(10,104)
Net current assets		1,016,285	987,963
Total assets less current liabilities		1,341,285	1,312,963
Provisions for liabilities		(99,394)	(99,394)
Net assets		1,241,891	1,213,569
Capital and reserves
Called up share capital		50	50
Retained earnings		1,241,841	1,213,519
Shareholders' funds		1,241,891	1,213,569

Clay McGuire Holdings Limited

(Registration number: 14589428)
Balance Sheet as at 31 December 2025

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2026
 

......................................... J A Clay Director

Clay McGuire Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the director on 22 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

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.

Tax

The tax expense for the period comprises current tax. 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.

Clay McGuire Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Clay McGuire Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Investment property

	2025 £
At 1 January 2025	325,000
At 31 December 2025	325,000

The fair value of the investment property has been arrived at by a valuation by the director using the open market value at 31 December 2025 based on similar properties.

The historical cost of the investment property is £177,016 (2024 - £177,016).

5

Debtors

	2025 £	2024 £
Prepayments and accrued income	26,981	25,212
	26,981	25,212

6

Creditors

Due within one year	Note	2025 £	2024 £
Amounts owed to related parties	7	1,828	1,452
Taxation and social security		7,788	6,732
Accruals and deferred income		1,920	1,920
		11,536	10,104

 

Clay McGuire Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Related party transactions

Loans from related parties

2025	Key management £	Other related parties £	Total £
At start of period	1,006	446	1,452
Advanced	312	64	376
At end of period	1,318	510	1,828

2024	Key management £	Other related parties £	Total £
At start of period	694	408	1,102
Advanced	312	38	350
At end of period	1,006	446	1,452

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.
 
Loans from other related parties are interest free and repayable on demand.