IRIS Accounts Production v25.4.12.37 12118679 director 1.8.24 31.7.25 31.7.25 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12118679 2024-07-31 12118679 2025-07-31 12118679 2024-08-01 2025-07-31 12118679 2023-07-31 12118679 2023-08-01 2024-07-31 12118679 2024-07-31 12118679 ns15:EnglandWales 2024-08-01 2025-07-31 12118679 ns14:PoundSterling 2024-08-01 2025-07-31 12118679 ns10:Director1 2024-08-01 2025-07-31 12118679 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12118679 ns10:SmallEntities 2024-08-01 2025-07-31 12118679 ns10:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12118679 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 12118679 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12118679 ns10:FullAccounts 2024-08-01 2025-07-31 12118679 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 12118679 ns10:RegisteredOffice 2024-08-01 2025-07-31 12118679 ns5:CurrentFinancialInstruments 2025-07-31 12118679 ns5:CurrentFinancialInstruments 2024-07-31 12118679 ns5:Non-currentFinancialInstruments 2025-07-31 12118679 ns5:Non-currentFinancialInstruments 2024-07-31 12118679 ns5:ShareCapital 2025-07-31 12118679 ns5:ShareCapital 2024-07-31 12118679 ns5:RevaluationReserve 2025-07-31 12118679 ns5:RevaluationReserve 2024-07-31 12118679 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 12118679 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 12118679 ns5:PlantMachinery 2024-07-31 12118679 ns5:PlantMachinery 2024-08-01 2025-07-31 12118679 ns5:PlantMachinery 2025-07-31 12118679 ns5:PlantMachinery 2024-07-31 12118679 ns10:OrdinaryShareClass1 2025-07-31 12118679 ns5:RevaluationReserve 2024-07-31

REGISTERED NUMBER: 12118679 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

ML Property Investment Ltd

ML Property Investment Ltd (Registered number: 12118679)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

ML Property Investment Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | M Lucas

| REGISTERED OFFICE: | 100 High Ash Drive

| Alwoodley

| Leeds

| West Yorkshire

| LS17 8RE

| REGISTERED NUMBER: | 12118679 (England and Wales)

| ACCOUNTANTS: | Leon & Company

| Chartered Accountants

| 100 High Ash Drive

| Alwoodley

| Leeds

| West Yorkshire

| LS17 8RE

ML Property Investment Ltd (Registered number: 12118679)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 146 |  | 218 |  |

Investment property | 5 | 457,535 |  | 457,535 |  |

457,681 |  | 457,753 |  |

CURRENT ASSETS

Cash at bank | 3,098 |  | 935 |  |

CREDITORS

Amounts falling due within one year | 6 | 171,755 |  | 169,501 |  |

NET CURRENT LIABILITIES | (168,657 | ) | (168,566 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 289,024 |  | 289,187 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (312,656 | ) | (312,671 | ) |

PROVISIONS FOR LIABILITIES | (5,000 | ) | (5,000 | ) |

NET LIABILITIES | (28,632 | ) | (28,484 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Revaluation reserve | 9 | 15,000 |  | 15,000 |  |

Retained earnings | (44,632 | ) | (44,484 | ) |

SHAREHOLDERS' FUNDS | (28,632 | ) | (28,484 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

ML Property Investment Ltd (Registered number: 12118679)

Balance Sheet - continued

31 July 2025

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 director and authorised for issue on 18 February 2026 and were signed by:

M Lucas - Director

ML Property Investment Ltd (Registered number: 12118679)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| ML Property Investment 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 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

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

| 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 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 725 |  |

| DEPRECIATION

| At 1 August 2024 | 507 |  |

| Charge for year | 72 |  |

| At 31 July 2025 | 579 |  |

| NET BOOK VALUE

| At 31 July 2025 | 146 |  |

| At 31 July 2024 | 218 |  |

ML Property Investment Ltd (Registered number: 12118679)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 457,535 |  |

| NET BOOK VALUE

| At 31 July 2025 | 457,535 |  |

| At 31 July 2024 | 457,535 |  |

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2024 | 20,000 |  |

| Cost | 437,535 |  |

457,535 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.7.25 |  | 31.7.24

£ | £ |

| Cost | 457,535 |  | 457,535 |  |

| investment property was valued on an open market basis on 31 July 2024 by the director .

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Other creditors | 171,755 |  | 169,501 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 312,656 |  | 312,671 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 312,656 |  | 312,671 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

ML Property Investment Ltd (Registered number: 12118679)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024

| and 31 July 2025 | 15,000 |  |

| The transfer between reserves represents the reclassification of investment property valuation gains and losses (net of associated deferred tax) into an other reserve, on the basis that the net valuation gains are not available for distribution to shareholders.

| Revaluations (£20,000), less deferred tax £5,000, non-distributable reserve (£15,000).

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| In other creditors, £168,540 (2024: £164,873 ) refers to monies owed by the company to the director. This is interest free and repayable on demand.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

ML Property Investment Ltd

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ML Property Investment Ltd for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ML Property Investment Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ML Property Investment Ltd and state those matters that we have agreed to state to the director of ML Property Investment Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ML Property Investment Ltd and its director for our work or for this report.

It is your duty to ensure that ML Property Investment Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of ML Property Investment Ltd. You consider that ML Property Investment Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ML Property Investment Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................