M.E.N.S. PROPERTIES LIMITED - Filleted accounts

Registered number

09026580

M.E.N.S. PROPERTIES LIMITED

Filleted Accounts

31 May 2025

M.E.N.S. PROPERTIES LIMITED
Registered number:		09026580
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		473,761			473,949

Current assets
Debtors	4	29,784			47,731
Cash at bank and in hand		26,269			38,787
		56,053			86,518

Creditors: amounts falling due within one year	5	(161,911)			(195,101)

Net current liabilities			(105,858)			(108,583)

Total assets less current liabilities			367,903			365,366

Creditors: amounts falling due after more than one year	6		(37,249)			(79,783)



Net assets			330,654			285,583

Capital and reserves
Called up share capital			1			1
Profit and loss account			330,653			285,582

Shareholders' funds			330,654			285,583

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mark Bates
Director
Approved by the board on 12 December 2025

M.E.N.S. PROPERTIES LIMITED
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance method
	Fixtures, fittings, tools and equipment	20% reducing balance method

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.



	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 June 2024	473,761		1,120		474,881
	At 31 May 2025	473,761		1,120		474,881

	Depreciation
	At 1 June 2024	-		932		932
	Charge for the year	-		188		188
	At 31 May 2025	-		1,120		1,120

	Net book value
	At 31 May 2025	473,761		-		473,761
	At 31 May 2024	473,761		188		473,949


4	Debtors			2025		2024
£					£

	Trade debtors			2,400		20,347
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			24,884		24,884
	Other debtors			2,500		2,500
				29,784		47,731


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			19,675		20,376
	Trade creditors			14,328		5,444
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			33,000		56,000
	Deferred income			5,567		16,622
	Accruals			1,200		1,200
	Taxation and social security costs			16,543		15,535
	Other creditors			71,598		79,924
				161,911		195,101


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			37,249		79,783


7	Other information

	M.E.N.S. PROPERTIES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	50a Rookery Road
	Wyboston
	Bedford
	MK44 3AX