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Registration number: 01246734

Mister Dee International Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Mister Dee International Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Mister Dee International Limited

Company Information

Directors | Ms G Shah Mrs S Kothari

Registered office | 3 Burgh Street London N1 8HF

Accountants | Richlands Business Advisers Limited Chartered Accountants42-46 Station Road Edgware Middlesex HA8 7AB

Mister Dee International Limited

(Registration number: 01246734)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,606 | 3,258
Investment property | 5 | 12,050,000 | 12,050,000
Other financial assets | 6 | 651,844 | 651,844
|  | 12,704,450 | 12,705,102
Current assets |  |  |
Debtors | 7 | 1,062,678 | 565,442
Cash at bank and in hand |  | 2,460,597 | 2,370,326
|  | 3,523,275 | 2,935,768
Creditors: Amounts falling due within one year | 8 | (503,947) | (385,597)
Net current assets |  | 3,019,328 | 2,550,171
Total assets less current liabilities |  | 15,723,778 | 15,255,273
Creditors: Amounts falling due after more than one year | 8 | (571,485) | (571,485)
Provisions for liabilities |  | (2,584,380) | (2,584,380)
Net assets |  | 12,567,913 | 12,099,408
Capital and reserves |  |  |
Called up share capital | 9 | 36,333 | 36,333
Capital redemption reserve |  | 26,167 | 26,167
Revaluation reserve |  | 8,780,569 | 8,780,569
Retained earnings |  | 3,724,844 | 3,256,339
Shareholders' funds |  | 12,567,913 | 12,099,408

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Mister Dee International Limited

(Registration number: 01246734)
Balance Sheet as at 30 June 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 February 2026 and signed on its behalf by:

......................................... Mrs S Kothari Director

Mister Dee International Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Burgh Street
London
N1 8HF
England

These financial statements were authorised for issue by the Board on 24 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Mister Dee International Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions:
Provision is made for tax on gains arising from the revaluation (and similar fair value adjustments) of fixed assets, and gains on disposal of fixed assets that have been rolled over into replacement assets, only to the extent that, at the balance sheet date, there is a binding agreement to dispose of the assets concerned. However, no provision is made where, on the basis of all available evidence at the balance sheet date, it is more likely than not that the taxable gain will be rolled over into replacement assets and charged to tax only where the replacement assets are sold.
Deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% Reducing balance basis
Fixtures and fittings | 20% Reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are
initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity
shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less
impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method.
Dividends on equity securities are recognised in income when receivable.

Mister Dee International Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Mister Dee International Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 120,787 | 120,787
At 30 June 2025 | 120,787 | 120,787
Depreciation
At 1 July 2024 | 117,529 | 117,529
Charge for the year | 652 | 652
At 30 June 2025 | 118,181 | 118,181
Carrying amount
At 30 June 2025 | 2,606 | 2,606
At 30 June 2024 | 3,258 | 3,258

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of freehold land and buildings.

5 | Investment properties

| 2025 £
At 1 July | 12,050,000
At 30 June | 12,050,000

The investment property was internally valued by the directors at the year end.

Mister Dee International Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Other financial assets (current and non-current)

| Unlisted investments £ | Total £
Non-current financial assets
Cost or valuation
At 1 July 2024 | 651,844 | 651,844
At 30 June 2025 | 651,844 | 651,844
Impairment
Carrying amount
At 30 June 2025 | 651,844 | 651,844

The amount included as a fixed asset investment represents the company's capital account outstanding as at the balance sheet date in Mister Dee LLP.

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 239,113 | 280,638
Other debtors | 236,786 | 235,726
Prepayments | 28,954 | 30,068
Corporation tax recoverable | 144,144 | 4,527
Directors current account | 413,681 | 14,483
Total current trade and other debtors | 1,062,678 | 565,442

Mister Dee International Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 24,118 | 31,574
Taxation and social security |  | 1,053 | 1,034
Accrued expenses |  | 180,404 | 201,175
Corporation tax payable |  | 296,875 | 150,743
Directors current account |  | 1,497 | 1,071
|  | 503,947 | 385,597
Due after one year |  |  |
Other financial liabilities |  | 571,485 | 571,485

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 36,333 | 36,333 | 36,333 | 36,333

10 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 402,514 | 402,514