MM5 Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11730029 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MM5 INVESTMENTS LTD

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr Miheer Mehta

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

11730029 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

30 December 2025

FIXED ASSETS

Investment property

4

7,202,208

CURRENT ASSETS

Debtors

5

4,960

145,741

Cash at bank

5

7,432

4,965

153,173

CREDITORS

Amounts falling due within one year

6

(1,301,750

)

(1,524,130

)

NET CURRENT LIABILITIES

(1,296,785

)

(1,370,957

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,905,423

5,831,251

CREDITORS

Amounts falling due after more than one
year

7

(5,410,500

)

(5,410,500

)

PROVISIONS FOR LIABILITIES

9

(87,048

)

(87,048

)

NET ASSETS

407,875

333,703

CAPITAL AND RESERVES

Called up share capital

1

Revaluation reserve

371,098

Retained earnings

36,776

(37,396

)

SHAREHOLDERS' FUNDS

407,875

333,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

Mr Miheer Mehta - Director

1.	STATUTORY INFORMATION

MM5 Investments Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rent receivable .

Turnover is recognised when the company has a right to consideration.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

7,202,208

NET BOOK VALUE

At 31 March 2025

7,202,208

At 31 March 2024

7,202,208

In the opinion of the director the fair value of the investment properties as at 31 March 2025 is not significantly different to that stated above.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by connected companies

-

13,472

Other debtors

4,960

132,269

4,960

145,741

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to connected companies

1,227,815

1,467,174

Directors' current accounts

33,429

13,796

Accruals and deferred income

40,506

43,160

1,301,750

1,524,130

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans more than 5 year

non inst

5,410,500

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 year

non inst

5,410,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

5,410,500

The bank loans are secured by a fixed charge over the investment properties of the company and a guarantee from the director limited to the amount of bank loans.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

87,048

Deferred tax

£

Balance at 1 April 2024

87,048

Provided during year

Balance at 31 March 2025

87,048

10.	RELATED PARTY DISCLOSURES

At the period end the company was owed £Nil (2024: £4,193 owed to) by MM6 Investments Limited, a company in which the director has a beneficial interest. The amount is interest free and receivable on demand.

At the period end the company was owed £Nil (2024: £35) by Frith Road Ltd, a company in which the director has a beneficial interest. The amount is interest free and receivable on demand.

At the period end the company owed £11,269 (2024: £5,000) to Emperor Development (Group) Ltd, a company in which the director has a beneficial interest. The amount is interest free and receivable on demand.

At the period end the company owed £Nil (2024: £1,309,844) to Sterling Rose Developments Ltd, a company in which the director has a beneficial interest. The amount is interest free and receivable on demand.