iso4217:GBP xbrli:pure xbrli:shares iso4217:GBP xbrli:shares 14246901 2025-07-31 14246901 2024-07-31 14246901 2024-08-01 2025-07-31 14246901 2023-08-01 2024-07-31 14246901 bus:Director1 2024-08-01 2025-07-31 14246901 bus:Director2 2024-08-01 2025-07-31 14246901 bus:SmallEntities 2024-08-01 2025-07-31 14246901 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 14246901 bus:FilletedAccounts 2024-08-01 2025-07-31 14246901 bus:Director1 2024-08-01 2025-07-31 14246901 2024-08-01 2025-07-31 14246901 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31
MENTA SUBCO LIMITED
Registration Number 14246901 (England and Wales)
Filleted Unaudited Financial Statements
for the year ended 31 July 2025
MENTA SUBCO LIMITED
Financial Statements for the year ended 31 July 2025
CONTENTS
PAGE
Balance Sheet
2
Notes to the Financial Statements
3 - 5
MENTA SUBCO LIMITED
Financial Statements for the year ended 31 July 2025
BALANCE SHEET
Notes
2025 £
2024 £
Current assets
Stocks
2
850,000
850,000
Creditors: amounts falling due within one year
3
845,555
859,548
Net assets / (liabilities)
4,445
9,548
Capital and reserves
Called up share capital
4
1
1
Profit and loss account
4,444
(9,549)
Shareholder's funds / (deficit)
4,445
(9,548)
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'
For the year ended 31 July 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year ended 31 July 2025 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirments of the Companies Act 2006 with respect ot accounting records and the preparation of accounts.
The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025.
_______________________
_______________________
C R Marks
H Hjortland
The notes on pages 3 to 5 form part of these accounts.
Company registration number: 14246901
MENTA SUBCO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
1.
Summary of significant accounting policies
1.1
General information and basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
Menta Subco Limited is a private company limited by shares, registered in England and Wales. The address of the registered office and registration number are as below:
Estates Office
Casina Lodge
8 Park Village West
London, England
NW1 4AE
These financial statements have been prepared in accordance with FRS 102 the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland as adapted by Section 1A of FRS 102 and the Companies Act 2006.
The financial statements are prepared in sterling (£) which is the functional currency of the company and rounded to the nearest £.
Going concern
The financial statements have been prepared on a going concern basis. The directors have assessed the Company's ability to continue as a going concern and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements.
1.2
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
1.3
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Debtors
Short term debtors are measured at transaction price, less any impairment.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
MENTA SUBCO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
1.4
Tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
1.5
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing differences.
1.6
Turnover and other income
The turnover shown in the profit and loss account represents amounts receivable during the period exclusive of Value Added Tax. Revenue from rental income is recognised in the period to which it relates.
2.
Stocks
Stocks comprise:
2025 £
2024 £
Work in progress
850,000
850,000
3.
Creditors: amounts falling due within one year
Creditors: amounts falling due within one year comprise:
2025 £
2024 £
Other creditors
844,198
859,548
Corporation tax
1,357
-
845,555
859,548
4.
Called up share capital
Authorised
2025 Number
2024 Number
Ordinary shares of £1 each
1
1
Alloted, called up and fully paid
2025 £
2024 £
Ordinary shares of £1 each
1
1
MENTA SUBCO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
5.
Related party transactions
At the year end the company owed £815,351 (2024: £844,052) to Menta Developments Limited, a company in which C R Marks is a director and shareholder.
At the year end the company owed £24,210 (2024: £11,116) to Menta Regeneration I Limited a company in which C R Marks is a director and shareholder.
Appendix - Additional XBRL Tags and Values
Accounting standards applied
bus_SmallEntities
Accounts status, audited or unaudited
bus_AuditExemptWithAccountantsReport
Accounts type
bus_FilletedAccounts
Average number of employees during the period
0
Average number of employees during the period
0
Balance sheet date
31 July 2025
Date of auditor's report
0001-01-01
Date of authorisation of financial statements for issue
16 December 2025
Description of principal activities
The company&#39;s principal activity during the period was the rental of residential property. font-size_ 10pt; font-weight_ inherit; font-style_ normal; text-decoration_ none; font-family_ &#39;Calibri&#39;; vertical-align_ top; text-align_ justify; border_none; white-space_ nowrap; height_ 15pt; width_ 24pt;&quot; data-fmla=&quot;&amp;quot;The &amp;quot;&amp;amp;GroupEntityCase&amp;amp;IF(LEN(NatureOfBusiness)&amp;gt;0,&amp;quot;&amp;apos;s &amp;quot;&amp;amp;NatureOfBusiness,&amp;quot; [INSERT NATURE OF BUSINESS IN CLIENT SETUP]&amp;quot;)&amp;amp;&amp;quot;. &amp;quot;&quot;; conditionalFormatting=&quot;conIndex_none;ruleIndex_none&quot;; hyper-link=&quot;type_;value_;tip_&quot;&gt;The company&amp;apos;s principal activity during the period was the rental of residential property.
Director signing Directors' Report
bus_Director1
Director signing financial statements
bus_Director1
End date for period covered by report
31 July 2025
Entity current legal or registered name
Menta Subco Limited
Entity is dormant [true/false]
false
Entity trading status
[default]
Legal form of entity
bus_PrivateLimitedCompanyLtd
Name of entity auditors
CT
Name of entity officer
C R Marks
Name of entity officer
H Hjortland
Name of individual auditor
CT
Name of production software
Draftworx Cloud
Start date for period covered by report
01 August 2024
UK Companies House registered number
14246901