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Registered number: 11453058









MILLBANK TOWER LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
MILLBANK TOWER LTD
REGISTERED NUMBER: 11453058

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
10,552
76,861

  
10,552
76,861

Current assets
  

Debtors: amounts falling due within one year
 6 
140,242
757,739

Cash at bank and in hand
 7 
1,114,647
1,339,623

  
1,254,889
2,097,362

Creditors: amounts falling due within one year
 8 
(4,405,708)
(4,529,960)

Net current liabilities
  
 
 
(3,150,819)
 
 
(2,432,598)

Total assets less current liabilities
  
(3,140,267)
(2,355,737)

  

Net liabilities
  
(3,140,267)
(2,355,737)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(3,140,268)
(2,355,738)

  
(3,140,267)
(2,355,737)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.




S A J Nahum
Director

The notes on pages 2 to 6 form part of these financial statements.
Page 1

 
MILLBANK TOWER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Millbank Tower Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, Millbank Tower, 21-24 Millbank, London, SW1P 4QP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have prepared these financial statements on a going concern basis, notwithstanding that there is a deficiency of assets as at 31 March 2025, the validity of which is dependent on the continued support of the company's ultimate parent undertaking. The financial statements do not include any adjustments that would result from discontinuance of their financial support. On this basis, the directors consider that it is appropriate for the financial statements to be prepared on the going concern basis.

 
2.3

Revenue

Revenue represents rent and similar charges received, and is shown net of VAT. Rent is recognised on occupation of the premises on an accruals basis.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.
Page 2

 
MILLBANK TOWER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements
-
5 years straight line
Fixtures and fittings
-
5 years straight line
Computer equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
MILLBANK TOWER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.


4.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).


5.


Tangible fixed assets





Lands and buildings
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 April 2024
337,350
96,732
434,082


Disposals
(175,072)
(67,126)
(242,198)



At 31 March 2025

162,278
29,606
191,884



Depreciation


At 1 April 2024
274,592
82,629
357,221


Charge for the year on owned assets
11,727
3,380
15,107


Disposals
(134,475)
(56,521)
(190,996)



At 31 March 2025

151,844
29,488
181,332



Net book value



At 31 March 2025
10,434
118
10,552



At 31 March 2024
62,758
14,103
76,861

Page 4

 
MILLBANK TOWER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Debtors

2025
2024
£
£


Trade debtors
68,770
187,062

Other debtors
50,534
25,392

Prepayments and accrued income
20,938
545,285

140,242
757,739



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,114,647
1,339,623

1,114,647
1,339,623



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
92,294
192,805

Amounts owed to group undertakings
3,639,321
3,214,429

Other taxation and social security
105,162
119,615

Other creditors
418,961
720,108

Accruals and deferred income
149,970
283,003

4,405,708
4,529,960



9.


Related party transactions

The company has taken the exemption available in FRS 102 S1A whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.


10.


Controlling party

The immediate parent company is Millbank Tower Limited (BVI) and the ultimate parent company is Hightower Investments Corp. The registered address for both companies is 2nd Floor, O'Neal Marketing Associates Buildings, P O Box 3174, Wickham's Cay II, Road Town, Tortola, British Virgin Islands.

Page 5

 
MILLBANK TOWER LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 23 December 2025 by Christopher Taylor FCA (Senior statutory auditor) on behalf of Adler Shine LLP.

 
Page 6