REGISTERED NUMBER: SC814052 (Scotland)

Unaudited Financial Statements

for the Period 19 June 2024 to 30 June 2025

for

Master-Peace Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss A L Blake

L J Potter

C Wishart

REGISTERED OFFICE:

Unit 2

6 Washington Lane

Edinburgh

EH11 2HA

REGISTERED NUMBER:

SC814052 (Scotland)

ACCOUNTANTS:

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

FIXED ASSETS

Investments

3

3,062,500

CURRENT ASSETS

Cash in hand

3

CREDITORS

Amounts falling due within one year

4

274,992

NET CURRENT LIABILITIES

(274,989

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,787,511

CREDITORS

Amounts falling due after more than one year

5

1,695,848

NET ASSETS

1,091,663

CAPITAL AND RESERVES

Called up share capital

3

Retained earnings

1,091,660

1,091,663

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 15 September 2025 and were signed on its behalf by:

Miss A L Blake - Director

C Wishart - Director

L J Potter - Director

1.	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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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 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 directors have considered the company's financial position for a period of 12 months from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, these financial statements have been prepared on the going concern basis.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

3.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

3,062,500

At 30 June 2025

3,062,500

NET BOOK VALUE

At 30 June 2025

3,062,500

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

274,992

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

1,695,848