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REGISTERED NUMBER: 13182025 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

MACKENZIE (STOKE HOUSE) LTD

MACKENZIE (STOKE HOUSE) LTD (REGISTERED NUMBER: 13182025)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MACKENZIE (STOKE HOUSE) LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | T S Sangha

| REGISTERED OFFICE: | Fleetwood House

| 480 Bath Road

| Slough

| Berkshire

| SL1 6BB

| REGISTERED NUMBER: | 13182025 (England and Wales)

| ACCOUNTANTS: | mgr MAP Limited

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

MACKENZIE (STOKE HOUSE) LTD (REGISTERED NUMBER: 13182025)

BALANCE SHEET

30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 1,684,159 |  | 3,956,460 |  |

Debtors | 4 | 5,168 |  | 19,149 |  |

Cash at bank | 1,146 |  | 638 |  |

1,690,473 |  | 3,976,247 |  |

CREDITORS

Amounts falling due within one year | 5 | (84,909 | ) | (152,906 | ) |

NET CURRENT ASSETS | 1,605,564 |  | 3,823,341 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,605,564 |  | 3,823,341 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (1,661,152 | ) | (3,831,221 | ) |

NET LIABILITIES | (55,588 | ) | (7,880 | ) |

CAPITAL AND RESERVES

Called up share capital | 250 |  | 250 |  |

Retained earnings | (55,838 | ) | (8,130 | ) |

SHAREHOLDERS' FUNDS | (55,588 | ) | (7,880 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

MACKENZIE (STOKE HOUSE) LTD (REGISTERED NUMBER: 13182025)

BALANCE SHEET - continued

30 JUNE 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 March 2026 and were signed by:

T S Sangha - Director

MACKENZIE (STOKE HOUSE) LTD (REGISTERED NUMBER: 13182025)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Mackenzie (Stoke House) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Borrowing costs related to fixed assets

| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

| All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

MACKENZIE (STOKE HOUSE) LTD (REGISTERED NUMBER: 13182025)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 5,168 |  | 19,149 |  |

MACKENZIE (STOKE HOUSE) LTD (REGISTERED NUMBER: 13182025)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 73,224 |  | 138,058 |  |

| Taxation and social security | - |  | 12,048 |  |

| Other creditors | 11,685 |  | 2,800 |  |

84,909 |  | 152,906 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | 511,152 |  | 2,831,221 |  |

| Other creditors | 1,150,000 |  | 1,000,000 |  |

1,661,152 |  | 3,831,221 |  |

| The bank loan is secured by a legal charge over the freehold property known as Stoke House, Stoke Green, Stoke Poges, SL2 4HN registered at HM Land Registry under title number BM65381, and by a fixed and floating charge over all other assets of the company in favour of Paragon Development Finance Limited

7. | PARENT COMPANY

| The parent company of Mackenzie (Stoke House) Ltd is HAAS Holdings Limited and its registered office is Fleetwood House, 480 Bath Road, Slough, SL1 6BB.