REGISTERED NUMBER: 12317715 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Mahason Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Balamyuran

Mrs P Balamyuran

REGISTERED OFFICE:

Maple House

382 Kenton Road

Kenton

Harrow

Middlesex

HA3 8DP

REGISTERED NUMBER:

12317715 (England and Wales)

ACCOUNTANTS:

KBMD Limited

Chartered Certified Accountants

Maple House

382 Kenton Road

Harrow

Middlesex

HA3 9DP

FIXED ASSETS

Tangible assets

4

1,455,270

1,369,689

CURRENT ASSETS

Debtors

5

-

74,911

Cash at bank and in hand

13,935

7,616

13,935

82,527

CREDITORS

Amounts falling due within one year

6

(182,836

)

(110,409

)

NET CURRENT LIABILITIES

(168,901

)

(27,882

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,286,369

1,341,807

CREDITORS

Amounts falling due after more than one year

7

(1,216,512

)

(1,275,499

)

NET ASSETS

69,857

66,308

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

69,757

66,208

SHAREHOLDERS' FUNDS

69,857

66,308

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 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 17 December 2025 and were signed on its behalf by:

M Balamyuran - Director

1.	STATUTORY INFORMATION

Mahason 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.

Tangible fixed assets

Freehold property - not depreciated

Improvements to property - 10% on cost

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

Freehold

Improvements

property

to property

Totals

£

£

£

COST

At 1 April 2024

1,369,689

-

1,369,689

Additions

-

95,090

95,090

At 31 March 2025

1,369,689

95,090

1,464,779

DEPRECIATION

Charge for year

-

9,509

9,509

At 31 March 2025

-

9,509

9,509

NET BOOK VALUE

At 31 March 2025

1,369,689

85,581

1,455,270

At 31 March 2024

1,369,689

-

1,369,689

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

74,911

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

103,683

103,683

Taxation and social security

10,474

4,851

Other creditors

68,679

1,875

182,836

110,409

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,216,512

1,275,499

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,216,512

1,275,499

8.	RELATED PARTY

The related party balance represents amounts owed to a company under common control

9.	REGISTRATION OF A CHARGE

HSBC UK Bank plc have a fixed and floating charge dated 29th September 2020 and 17th August 2020 over all assets, including all the property and undertaking of the company

Atom Bank Plc have a fixed and floating charge dated 28/3/2024 and a fixed charge dated 28/3/2024 over one property