REGISTERED NUMBER: 14326626 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 March 2025

for

M & M Investments Holdings Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

792,563

1,150,626

Investment property

5

1,790,000

1,570,000

2,582,563

2,720,626

CURRENT ASSETS

Debtors

6

427,674

900

Cash at bank

64,765

50,995

492,439

51,895

CREDITORS

Amounts falling due within one year

7

32,484

16,056

NET CURRENT ASSETS

459,955

35,839

TOTAL ASSETS LESS CURRENT LIABILITIES

3,042,518

2,756,465

PROVISIONS FOR LIABILITIES

55,000

-

NET ASSETS

2,987,518

2,756,465

CAPITAL AND RESERVES

Called up share capital

2,592,072

2,592,072

Non-distributable reserve

8

165,000

-

Retained earnings

230,446

164,393

SHAREHOLDERS' FUNDS

2,987,518

2,756,465

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

Mrs N Whitehead - Director

1.	STATUTORY INFORMATION

M & M Investments Holdings 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:

14326626

Registered office:

Ebenezer House

Ryecroft

Newcastle Under Lyme

United Kingdom

ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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.

Fixed asset investments

Fixed asset investments are shown at their fair market value at the 30th March 2025.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 31 March 2024

1,150,626

Additions

9,837

Disposals

(400,000

)

Revaluations

32,100

At 30 March 2025

792,563

NET BOOK VALUE

At 30 March 2025

792,563

At 30 March 2024

1,150,626

Cost or valuation at 30 March 2025 is represented by:

Other

investments

£

Valuation in 2024

115,716

Valuation in 2025

32,100

Cost

644,747

792,563

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 March 2024

1,570,000

Revaluations

220,000

At 30 March 2025

1,790,000

NET BOOK VALUE

At 30 March 2025

1,790,000

At 30 March 2024

1,570,000

Investment properties are stated at their market value per the latest valuation. In the opinion of the directors, there has been no significant change in their value from this valuation up to 30th March 2025.

Fair value at 30 March 2025 is represented by:

£

Valuation in 2025

220,000

Cost

1,570,000

1,790,000

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

900

900

Commercial loan

80,932

-

81,832

900

Amounts falling due after more than one year:

Commercial loan

345,842

-

Aggregate amounts

427,674

900

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

41

-

Tax

28,426

13,056

Accruals and deferred income

792

-

Accrued expenses

3,225

3,000

32,484

16,056

8.

RESERVES

Non-distributable

reserve

£

Transfer of reserves

165,000

At 30 March 2025

165,000