Modus Vivendi Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11767531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

MODUS VIVENDI INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Edwards

Mrs R Edwards

REGISTERED OFFICE:

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

REGISTERED NUMBER:

11767531 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

26,291

35,055

Investments

5

34,774

33,274

Investment property

6

582,945

644,010

651,274

CURRENT ASSETS

Debtors

7

5

-

Cash at bank

367,467

201,654

367,472

201,654

CREDITORS

Amounts falling due within one year

8

125,271

96,921

NET CURRENT ASSETS

242,201

104,733

TOTAL ASSETS LESS CURRENT
LIABILITIES

886,211

756,007

PROVISIONS FOR LIABILITIES

5,855

7,327

NET ASSETS

880,356

748,680

CAPITAL AND RESERVES

Called up share capital

9

1,002

Retained earnings

10

879,354

747,678

SHAREHOLDERS' FUNDS

880,356

748,680

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd December 2025 and were signed on its behalf by:

Mr M Edwards - Director

1.	STATUTORY INFORMATION

Modus Vivendi Investments 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts receivable for the rental of the investment property

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

No depreciation is provided on the investment car as the director considers it an appreciating asset.

Tangible fixed assets are initially recorded at historic cost and stated in the balance sheet at their net book value, being the amount of capital expenditure less accumulated depreciation.

Investment cars are stated at their open market value at the balance sheet date. Profits and losses arising on the revaluation of investment cars are credited or charged to profit and loss account.

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.

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Statement of Income and Retained Earnings in the period in which they arise.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st May 2024

and 30th April 2025

47,734

DEPRECIATION

At 1st May 2024

12,679

Charge for year

8,764

At 30th April 2025

21,443

NET BOOK VALUE

At 30th April 2025

26,291

At 30th April 2024

35,055

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

30/4/25

30/4/24

£

Investment vehicle

34,774

33,274

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2024

and 30th April 2025

582,945

NET BOOK VALUE

At 30th April 2025

582,945

At 30th April 2024

582,945

The investment property is valued by the directors and is stated at fair value which is considered to be the open market value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

VAT

5

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

Amounts owed to group undertakings

112,955

86,814

Tax

9,876

6,970

VAT

-

121

Directors' loan accounts

415

892

Accrued expenses

2,025

2,124

125,271

96,921

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/25

30/4/24

value:

£

501

Ordinary

£1

501

Ordinary A

£1

501

1,002

10.

RESERVES

Retained

earnings

£

At 1st May 2024

747,678

Profit for the year

201,676

Dividends

(70,000

)

At 30th April 2025

879,354

11.	RELATED PARTY DISCLOSURES

During the year the company received dividends of £174,500 (2024: £174,000) and rental income of £29,000 (2024: £26,000) from Bakes & Cakes Limited, a subsidiary company.

Modus Vivendi Investments Limited at the year end owed £112,955 (2024: £86,814) to Bakes & Cakes Limited, this balance is included within Creditors.

12.	ULTIMATE CONTROLLING PARTY

The Company is controlled by the directors.