REGISTERED NUMBER: 07039021 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

MD Premier Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M R Dowle

REGISTERED OFFICE:

c/o Wilson Partners Limited,

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

REGISTERED NUMBER:

07039021 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

-

1,476,363

-

1,476,363

CURRENT ASSETS

Stocks

1,600,000

-

Debtors

6

32,979

3,968

Cash at bank

868

10,528

1,633,847

14,496

CREDITORS

Amounts falling due within one year

7

(1,220,828

)

(909,537

)

NET CURRENT ASSETS/(LIABILITIES)

413,019

(895,041

)

TOTAL ASSETS LESS CURRENT LIABILITIES

413,019

581,322

CREDITORS

Amounts falling due after more than one year

8

-

(267,353

)

NET ASSETS

413,019

313,969

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

413,018

313,968

413,019

313,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 November 2025 and were signed by:

Mr M R Dowle - Director

1.	STATUTORY INFORMATION

MD Premier Services 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 (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

Turnover represents the total rents receivable by the company and is recognised in accordance with time periods to which the rental amounts relates. This is in addition to the turnover recognised at the fair value of the consideration received or receivable for properties sold in the normal course of business and is recognised once title has passed to the buyer.

When cash flows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amounts received is recognised as interest income.

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% straight line

Tangible fixed assets are included at cost less depreciation and impairment.

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.

Stocks

Stock are stated at lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss.

Reversals of impairment losses are also recognised in profit or loss.

The treatment of the properties have changed during the year and therefore has been reallocated to investment property. The directors have considered the valuation.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the year 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 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.

Employee benefits

The cost of short-term employee benefits are recognised as an liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 February 2024

and 28 February 2025

9,840

DEPRECIATION

At 29 February 2024

and 28 February 2025

9,840

NET BOOK VALUE

At 28 February 2025

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 29 February 2024

1,476,363

Disposals

(1,600,000

)

Revaluations

123,637

At 28 February 2025

-

NET BOOK VALUE

At 28 February 2025

-

At 28 February 2024

1,476,363

Fair value at 28 February 2025 is represented by:

£

6.

DEBTORS

28.2.25

28.2.24

as restated

£

£

Amounts falling due within one year:

Other debtors

32,979

2,468

28.2.25

28.2.24

as restated

£

£

Amounts falling due after more than one year:

Other debtors

-

1,500

Aggregate amounts

32,979

3,968

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

as restated

£

£

Bank loans and overdrafts

274,437

12,083

Taxation and social security

65,336

587

Other creditors

881,055

896,867

1,220,828

909,537

Within other creditors, £267,353 (2024: £267,353) is a mortgage loan which is payable once the investment property is sold on 17 April 2025.The mortgage loan bears interest at 1.54%.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

28.2.24

as restated

£

£

Bank loans

-

267,353

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years

-

267,353

9.	POST BALANCE SHEET EVENTS

The investment property was sold on 17 April 2025 for £1,600,000. The loans totalling £274,702 were also repaid at the date of sale, with regards to the sale of Pantiles and Queenswood, Roberts Way, Englefield Green TW20 9SH.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M R Dowle by virtue of majority shareholding.