Morland Capital Investments Ltd 28/02/2025 iXBRL

Company registration number: 07944247

MORLAND CAPITAL INVESTMENTS LTD

28 February 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

MORLAND CAPITAL INVESTMENTS LTD

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

MORLAND CAPITAL INVESTMENTS LTD

DIRECTORS AND OTHER INFORMATION


	Director	Mr J M Morris


	Secretary	Mr J M Morris


	Company number	07944247


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	Black Lion Court
		Pulverbatch
		Shrewsbury
		Shropshire
		SY5 8EA


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

MORLAND CAPITAL INVESTMENTS LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MORLAND CAPITAL INVESTMENTS LTD

YEAR ENDED 28TH FEBRUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Morland Capital Investments Ltd for the year ended 28 February 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Morland Capital Investments Ltd, as a body, in accordance with the terms of our engagement letter dated 5 June 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Morland Capital Investments Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Morland Capital Investments Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Morland Capital Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Morland Capital Investments Ltd. You consider that Morland Capital Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Morland Capital Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

6 August 2025

MORLAND CAPITAL INVESTMENTS LTD

STATEMENT OF FINANCIAL POSITION

28TH FEBRUARY 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	145,071		82
		_______		_______
			145,071		82

Current assets
Stock and Work-in-Progress		660,897		660,897
Debtors	6	2,443,198		2,632,838
Cash at bank and in hand		1,409		754
		_______		_______
		3,105,504		3,294,489
Creditors: amounts falling due
within one year	7	( 1,044)		( 38,186)
		_______		_______
Net current assets			3,104,460		3,256,303
			_______		_______
Total assets less current liabilities			3,249,531		3,256,385


Provisions for liabilities			( 13)		( 16)

			_______		_______
Net assets			3,249,518		3,256,369
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			3,249,508		3,256,359
			_______		_______
Shareholder funds			3,249,518		3,256,369
			_______		_______

For the year ending 28 February 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 July 2025 , and are signed on behalf of the board by:

Mr J M Morris

Director

Company registration number: 07944247

MORLAND CAPITAL INVESTMENTS LTD

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 28TH FEBRUARY 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 28 February 2023	10	3,141,794	3,141,804

(Loss)/profit for the year		114,565	114,565
	_______	_______	_______
Total comprehensive income for the year	-	114,565	114,565

	_______	_______	_______
At 28 February 2024 and 29 February 2024	10	3,256,359	3,256,369

(Loss)/profit for the year		( 6,851)	( 6,851)
	_______	_______	_______
Total comprehensive income for the year	-	( 6,851)	( 6,851)

	_______	_______	_______
At 28 February 2025	10	3,249,508	3,249,518
	_______	_______	_______

MORLAND CAPITAL INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28TH FEBRUARY 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 Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance

Stocks and Work-in-Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Long leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 29 February 2024	-	225	225
Additions	145,000	-	145,000
	_______	_______	_______
At 28 February 2025	145,000	225	145,225
	_______	_______	_______
Depreciation
At 29 February 2024	-	142	142
Charge for the year	-	12	12
	_______	_______	_______
At 28 February 2025	-	154	154
	_______	_______	_______
Carrying amount
At 28 February 2025	145,000	71	145,071
	_______	_______	_______
At 28 February 2024	-	83	83
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	2,443,198	2,632,838
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	-	37,163
Other creditors	1,044	1,023
	_______	_______
	1,044	38,186
	_______	_______