Registration number: 05399732

Markland Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Markland Investments Limited

Company Information

Director

Mr Mark Stuart Swarbrick

Company secretary

Mrs Joanne Swarbrick

Registered office

Owls Roost 2 Clay Hollow Lane Mawdesley Ormskirk L40 2AB

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Markland Investments Limited

(Registration number: 05399732)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	59,923	6,293
Investment property	6	1,310,000	850,754
		1,369,923	857,047
Current assets
Stocks	7	-	175,000
Debtors	8	67,186	1,452
Cash at bank and in hand		118,934	40,412
		186,120	216,864
Creditors: Amounts falling due within one year	9	(1,091)	(6,440)
Net current assets		185,029	210,424
Total assets less current liabilities		1,554,952	1,067,471
Creditors: Amounts falling due after more than one year	9	(889,730)	(849,562)
Provisions for liabilities		(78,846)	-
Net assets		586,376	217,909
Capital and reserves
Called up share capital		10,000	100
Revaluation reserve		336,133	-
Retained earnings		240,243	217,809
Shareholders' funds		586,376	217,909

For the financial period ending 30 April 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 period 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Markland Investments Limited

(Registration number: 05399732)
Balance Sheet as at 30 April 2025 (continued)

Approved and authorised by the director on 13 October 2025
 

......................................... Mr Mark Stuart Swarbrick Director

Markland Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 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:
Owls Roost
2 Clay Hollow Lane
Mawdesley
Ormskirk
L40 2AB

These financial statements were authorised for issue by the director on 13 October 2025.

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).

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Markland Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

2	Accounting policies (continued)

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Markland Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

2	Accounting policies (continued)

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2024 - 0).

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	57,251	1,574

Markland Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	-	8,000	8,000
Additions	1,955	108,926	110,881
At 30 April 2025	1,955	116,926	118,881
Depreciation
At 1 April 2024	-	1,707	1,707
Charge for the period	361	56,890	57,251
At 30 April 2025	361	58,597	58,958
Carrying amount
At 30 April 2025	1,594	58,329	59,923
At 31 March 2024	-	6,293	6,293

6	Investment properties

	2025 £
At 1 April	850,754
Additions	44,267
Fair value adjustments	414,979
At 30 April	1,310,000

The fair value of the properties at 30 April 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £1,310,000 was arrived at by reference to the market evidence of transaction prices for similar properties in the location the properties are situated.

There has been no valuation of investment property by an independent valuer.

Markland Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

7

Stocks

	2025 £	2024 £
Finished goods and goods for resale	-	175,000

8

Debtors

Current	2025 £	2024 £
Prepayments	1,302	1,452
Other debtors	65,884	-
	67,186	1,452

9

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	656	-
Accruals and deferred income	435	2,100
Other creditors	-	4,340
	1,091	6,440

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	11	874,730	849,562
Other non-current financial liabilities		15,000	-
		889,730	849,562

10

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current period were as follows:

Markland Investments Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

10	Reserves (continued)

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	336,133	336,133

11	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	814,812	849,562
Other borrowings	59,918	-
	874,730	849,562