REGISTERED NUMBER: 09132247 (England and Wales)

MISTRY INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R D P Mistry

Ms K Makanji

Ms J Mistry

Ms N Mistry-Thaker

REGISTERED OFFICE:

Unit 7 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

REGISTERED NUMBER:

09132247 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

25,566

24,800

Investment property

6

3,296,000

3,386,000

3,321,566

3,410,800

CURRENT ASSETS

Debtors

7

26,135

8,492

Investments

8

39,902

7,221

Cash at bank

68,764

151,198

134,801

166,911

CREDITORS

Amounts falling due within one year

9

1,672,955

3,074,355

NET CURRENT LIABILITIES

(1,538,154

)

(2,907,444

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,783,412

503,356

CREDITORS

Amounts falling due after more than one year

10

(1,687,848

)

-

PROVISIONS FOR LIABILITIES

(6,392

)

(48,867

)

NET ASSETS

89,172

454,489

CAPITAL AND RESERVES

Called up, paid and allotted share capital

100

100

Non-distributable reserves

12

2,099

147,511

Retained earnings

12

86,973

306,878

SHAREHOLDERS' FUNDS

89,172

454,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

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

R D P Mistry - Director

1.	STATUTORY INFORMATION

Mistry Investments 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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

-

25% on reducing balance

Fixtures and fittings

-

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

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

Investments

Investments are recognised initially at cost which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 August 2024

25,587

9,973

35,560

Additions

9,290

-

9,290

At 31 July 2025

34,877

9,973

44,850

DEPRECIATION

At 1 August 2024

6,397

4,363

10,760

Charge for year

7,121

1,403

8,524

At 31 July 2025

13,518

5,766

19,284

NET BOOK VALUE

At 31 July 2025

21,359

4,207

25,566

At 31 July 2024

19,190

5,610

24,800

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

3,386,000

Additions

406,164

Revaluations

(496,164

)

At 31 July 2025

3,296,000

NET BOOK VALUE

At 31 July 2025

3,296,000

At 31 July 2024

3,386,000

Investment properties were valued on an open market basis on 31 July 2025 by the director.

If investment properties had not been revalued they would have been included at historical cost totalling £3,598,986.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,200

-

Other debtors

6,935

8,492

26,135

8,492

8.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

39,902

7,221

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,021

1,462,840

Taxation and social security

27,305

14,394

Other creditors

1,617,629

1,597,121

1,672,955

3,074,355

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,687,848

-

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,715,869

1,462,840

The mortgages are secured by debentures/charges in favour of Lloyds Bank PLC, to secure property. This comprises fixed and floating charges over the undertaking as well as a negative pledge.

12.

RESERVES

Retained

Non-distributable

earnings

reserves

Totals

£

£

£

At 1 August 2024

306,878

147,511

454,389

Deficit for the year

(365,317

)

(365,317

)

Trf of revaluation gain/loss

145,412

(145,412

)

-

At 31 July 2025

86,973

2,099

89,072

13.	RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company. During the year, loans in aggregate of £95,909 were provided to the company. At the year end the directors were owed £1,573,479.