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Registered number: 14142866 MALSHAW INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
MALSHAW INVESTMENTS LTD REGISTERED NUMBER: 14142866 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 117,500 |  | 110,000
|  |  | 117,500 |  | 110,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 125 |  | - |
Cash at bank and in hand | 6 | 452 |  | 3,026 |
|  | 577 |  | 3,026 |
Creditors: amounts falling due within one year | 7 | (16,474) |  | (17,242) |
Net current liabilities |  |  | (15,897) |  | (14,216)
Total assets less current liabilities |  |  | 101,603 |  | 95,784
Creditors: amounts falling due after more than one year | 8 |  | (83,191) |  | (83,149)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (5,890) |  | (4,465) |
|  |  | (5,890) |  | (4,465)
Net assets |  |  | 12,522 |  | 8,170
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 12,422 |  | 8,070
|  |  | 12,522 |  | 8,170
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
MALSHAW INVESTMENTS LTD REGISTERED NUMBER: 14142866 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ J Shaw | ................................................ J F Shaw
Director | Director
Date: 24 February 2026 | Date:24 February 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
MALSHAW INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Malshaw Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 24 Pilgrims Way, Runcorn, Cheshire, WA7 1XP. The principal activity of the company continued to be that of rental property. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Rental revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the rental revenue can be reliably measured. Rental revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
MALSHAW INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 2 | 2
Page 4
MALSHAW INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 June 2024 | 110,000
| Surplus on revaluation | 7,500
| At 31 May 2025 | 117,500
| The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 May 2025 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 125 | -
|  | 125 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 452 | 3,026
|  | 452 | 3,026
Page 5
MALSHAW INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 14,624 | 15,202
| Accruals and deferred income | 1,850 | 2,040
|  | 16,474 | 17,242
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 83,191 | 83,149
|  | 83,191 | 83,149
| There is a charge registered in favour of The Mortgage Works (UK) PLC over the property 28 Byron Street.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Other loans | 83,191 | 83,149
|  | 83,191 | 83,149
|  | 83,191 | 83,149
10. | Deferred taxation
Page 6
MALSHAW INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 10.Deferred taxation (continued)
|  | 2025
|  | £
| At beginning of year | (4,465)
| Charged to profit or loss | (1,425)
| At end of year | (5,890)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation | (5,890) | (4,465)
|  | (5,890) | (4,465)
Page 7