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Registered number: 07599503 NEW MALTPARK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
NEW MALTPARK LIMITED REGISTERED NUMBER: 07599503 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 318,777 |  | 319,767
Investments | 5 |  | 150,518 |  | 150,518
|  |  | 469,295 |  | 470,285
CURRENT ASSETS |  |  |  |  |
Stocks |  | 1,200,000 |  | 227,620 |
Debtors: amounts falling due within one year | 6 | 3,628,457 |  | 2,411,434 |
Bank and cash balances |  | 964,398 |  | 3,448,205 |
|  | 5,792,855 |  | 6,087,259 |
Creditors: amounts falling due within one year | 7 | (135,852) |  | (440,506) |
NET CURRENT ASSETS |  |  | 5,657,003 |  | 5,646,753
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,126,298 |  | 6,117,038
NET ASSETS |  |  | 6,126,298 |  | 6,117,038
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 6,126,198 |  | 6,116,938
|  |  | 6,126,298 |  | 6,117,038
Page 1
NEW MALTPARK LIMITED REGISTERED NUMBER: 07599503 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr P D Jarman
Director
Date: 25 February 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
NEW MALTPARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | GENERAL INFORMATION
New Maltpark Limited is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Mill House, Mill Court, Station Road, Great Shelford, Cambridgeshire, CB22 5LD. The Company's functional and presentational currency is GBP. 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
The Company is a partner to various joint venture agreements with various companies and is a member of several LLPs. The profits and losses of these entities have been shared by the joint venture parties and members respectively, and the Company's share of these has been included in turnover.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
NEW MALTPARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Property Improvements | - | not depreciated
|  |  |  | Office equipment | - | 33%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
NEW MALTPARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | FIXED ASSET INVESTMENTS
Investments held as fixed assets are shown at cost less provision for impairment.
| 2.9 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
NEW MALTPARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | TANGIBLE FIXED ASSETS
|  | Property improvements | Office equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 June 2024 | 317,157 | 3,001 | 320,158
| At 31 May 2025 | 317,157 | 3,001 | 320,158
| DEPRECIATION |  |  |
| At 1 June 2024 | - | 391 | 391
| Charge for the year on owned assets | - | 990 | 990
| At 31 May 2025 | - | 1,381 | 1,381
| NET BOOK VALUE |  |  |
| At 31 May 2025 | 317,157 | 1,620 | 318,777
| At 31 May 2024 | 317,157 | 2,610 | 319,767
5. | FIXED ASSET INVESTMENTS
|  | Other fixed asset investments
|  | £
| COST OR VALUATION |
| At 1 June 2024 | 150,518
| At 31 May 2025 | 150,518
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by joint ventures and associated undertakings | 3,367,015 | 2,306,447
| Other debtors | 261,442 | 104,987
Page 6
NEW MALTPARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 6.DEBTORS (CONTINUED)
|  | 3,628,457 | 2,411,434
| Included in other debtors is £236,939 which was owed by the director. The loan is interest free and repayable on demand.
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 48,724 | 1,077
| Amounts owed to joint ventures | 41,946 | 39,043
| Corporation tax | 36,243 | 393,959
| Other taxation and social security | 844 | 198
| Accruals and deferred income | 8,095 | 6,229
|  | 135,852 | 440,506
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 40 (2024 - 40) Ordinary A shares of £1.00 each | 40 | 40
|  | 60 (2024 - 60) Ordinary B shares of £1.00 each | 60 | 60
|  |  | 100 | 100
Page 7
NEW MALTPARK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | COMMITMENTS UNDER OPERATING LEASES
| At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 10,182 | 10,182
| Later than 1 year and not later than 5 years | 847 | 11,029
|  | 11,029 | 21,211
Page 8