Company No: 09705340 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Anna Janine Redpath
	Mark Colin Redpath

SECRETARY

Anna Janine Redpath

REGISTERED OFFICE	Camsey House
	Foxoak Park Common Road
	Dunnington
	York
	YO19 5RZ
	United Kingdom

COMPANY NUMBER

09705340 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Investments		100		100
		100		100
Current assets
Debtors	3	244,614		96,614
Cash at bank and in hand	4	883		163,838
		245,497		260,452
Creditors: amounts falling due within one year	5	( 212,851)		( 231,146)
Net current assets		32,646		29,306
Total assets less current liabilities		32,746		29,406
Net assets		32,746		29,406
Capital and reserves
Called-up share capital	6	200		200
Profit and loss account		32,546		29,206
Total shareholders' funds		32,746		29,406

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of M&A Investments (York) Limited (registered number: 09705340) were approved and authorised for issue by the Board of Directors on 26 August 2025. They were signed on its behalf by:

Mark Colin Redpath Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

M&A Investments (York) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Camsey House, Foxoak Park Common Road, Dunnington, York, YO19 5RZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Debtors

	2025		2024
	£		£
Other debtors	244,614		96,614

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	883		163,838

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,234		20,233
Taxation and social security	1,823		849
Other creditors	200,794		210,064
	212,851		231,146

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200