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REGISTERED NUMBER: 15550881 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 9 MARCH 2024 TO 31 DECEMBER 2024

FOR

MS2C ACQUISITIONS LIMITED

MS2C ACQUISITIONS LIMITED (REGISTERED NUMBER: 15550881)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 9 MARCH 2024 TO 31 DECEMBER 2024










Page

Statement of Financial Position 1

Notes to the Financial Statements 2 to 5


MS2C ACQUISITIONS LIMITED (REGISTERED NUMBER: 15550881)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

Notes £   
FIXED ASSETS
Investment property 4 309,944

CURRENT ASSETS
Debtors 5 106

CREDITORS
Amounts falling due within one year 6 (311,858 )
NET CURRENT LIABILITIES (311,752 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,808

)

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (1,908 )
(1,808 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 1 July 2025 and were signed on its behalf by:





S J Gorman - Director


MS2C ACQUISITIONS LIMITED (REGISTERED NUMBER: 15550881)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 9 MARCH 2024 TO 31 DECEMBER 2024


1. STATUTORY INFORMATION

Ms2c Acquisitions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 15550881

Registered office: C/O DPC Accountants
Stone House, Stone Road Business Park
Stone Road
Stoke-on-Trent
Staffordshire
ST4 6SR

The principal activity of the company is that of an investment property company.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

INVESTMENT PROPERTY
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

MS2C ACQUISITIONS LIMITED (REGISTERED NUMBER: 15550881)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 9 MARCH 2024 TO 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

FINANCIAL INSTRUMENTS
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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 statement of financial position date.


MS2C ACQUISITIONS LIMITED (REGISTERED NUMBER: 15550881)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 9 MARCH 2024 TO 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

GOING CONCERN
The accounts have been prepared on the going concern basis. The directors believe this to be appropriate as they have expressed their willingness to support the business for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 309,944
At 31 December 2024 309,944
NET BOOK VALUE
At 31 December 2024 309,944

The directors consider the investment properties to be stated at fair value as at 31 December 2024.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 106

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other loans 264,600
Amounts owed to participating interests 46,058
Accruals and deferred income 1,200
311,858

Amounts owed to connected companies are unsecured, interest free and repayable on demand.

7. EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board

MS2C ACQUISITIONS LIMITED (REGISTERED NUMBER: 15550881)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 9 MARCH 2024 TO 31 DECEMBER 2024


8. GOING CONCERN

The accounts have been prepared on the going concern basis. The directors believe this to be appropriate as they have expressed their willingness to support the business for the foreseeable future.