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Company registration number: 05482947
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025
| MORGAN AND MUMFORD PROPERTY SERVICES LIMITED
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED REGISTERED NUMBER:05482947 |  |
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 19,965 |  | 24,407
Investment property | 5 |  | 3,073,776 |  | 1,355,723
|  |  | 3,093,741 |  | 1,380,130
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,096 |  | - |
Cash at bank and in hand | 7 | 7,811 |  | 9,939 |
|  | 14,907 |  | 9,939 |
Creditors: amounts falling due within one year | 8 | (1,114,883) |  | (1,009,225) |
Net current liabilities |  |  | (1,099,976) |  | (999,286)
Total assets less current liabilities |  |  | 1,993,765 |  | 380,844
Creditors: amounts falling due after more than one year | 9 |  | (133,022) |  | (146,189)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (3,793) |  | (1,785) |
|  |  | (3,793) |  | (1,785)
Net assets |  |  | 1,856,950 |  | 232,870
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 100 |  | 100
Other reserves |  |  | 1,606,279 |  | 10,279
Profit and loss account |  |  | 250,571 |  | 222,491
|  |  | 1,856,950 |  | 232,870
Page 1
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED REGISTERED NUMBER:05482947 |  |
BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 statement of comprehensive income 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 on 11 March 2026.
Mrs F L Mumford
Director
The notes on pages 4 to 11 form part of these financial statements. Page 2
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2025
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 July 2023 | 100 | 10,279 | 219,945 | 230,324
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 2,546 | 2,546
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 2,546 | 2,546
Total transactions with owners | - | - | - | -
At 1 July 2024 | 100 | 10,279 | 222,491 | 232,870
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 28,080 | 28,080
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | 28,080 | 28,080
Contributions by and distributions to owners |  |  |  |
Capital contribution | - | 1,596,000 | - | 1,596,000
Total transactions with owners | - | 1,596,000 | - | 1,596,000
At 30 June 2025 | 100 | 1,606,279 | 250,571 | 1,856,950
| The notes on pages 4 to 11 form part of these financial statements.
Page 3
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | Statutory information
Morgan And Mumford Property Services Limited 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
| 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental income arising from investment properties is recognised on an accruals basis in the period to which it relates.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 4
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | on cost
|  |  |  | Motor vehicles | - | 20% | on reducing balance
|  |  |  | Computer equipment | - | 25% | on reducing balance
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 5
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Investment property
Investment property is carried at fair value determined annually by external valuers 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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 directors, during the year was 3 (2024 - 3).
Page 6
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 July 2024 | 7,000 | 23,100 | 803 | 30,903
| Additions | - | - | 1,888 | 1,888
| At 30 June 2025 | 7,000 | 23,100 | 2,691 | 32,791
| Depreciation |  |  |  |
| At 1 July 2024 | 3,500 | 2,532 | 464 | 6,496
| Charge for the year on owned assets | 1,750 | 4,114 | 466 | 6,330
| At 30 June 2025 | 5,250 | 6,646 | 930 | 12,826
| Net book value |  |  |  |
| At 30 June 2025 | 1,750 | 16,454 | 1,761 | 19,965
| At 30 June 2024 | 3,500 | 20,568 | 339 | 24,407
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 1,355,723
| Additions at cost | 1,718,053
| At 30 June 2025 | 3,073,776
No revaluations have been conducted on these assets, as the directors believe there would be no significant change in carrying value between the date of purchase and the current year-end. Current year additions have been recorded at their fair market values.
Page 7
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 7,096 | -
|  | 7,096 | -
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,811 | 9,939
|  | 7,811 | 9,939
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 12,568 | 11,712
| Other creditors | 4 | 4,311
| Corporation tax | 4,718 | -
| Other taxation and social security | - | 136
| Directors loans | 1,091,833 | 989,865
| Accruals and deferred income | 5,760 | 3,201
|  | 1,114,883 | 1,009,225
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 133,022 | 146,189
|  | 133,022 | 146,189
| The loans are secured against the investment properties to which they relate.
Page 8
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 12,568 | 11,712
|  | 12,568 | 11,712
| Amounts falling due 2-5 years |  |
| Bank loans | 50,094 | 48,810
|  | 50,094 | 48,810
| Amounts falling due after more than 5 years |  |
| Bank loans | 82,929 | 97,379
|  | 82,929 | 97,379
|  | 145,591 | 157,901
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,785)
| Charged to profit or loss | (2,008)
| At end of year | (3,793)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (3,793) | (4,637)
| Tax losses carried forward | - | 2,852
|  | (3,793) | (1,785)
Page 9
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
12. | Provisions
| At 30 June 2025
Page 10
MORGAN AND MUMFORD PROPERTY SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
14. | Directors' advances, credits and guarantees
| The following advances and credits to/(from) directors subsisted during the years ended 30 June 2025 and 30 June 2024:
|  | 2025 | 2024
|  | £ | £
| Mrs Y Morgan |  |
| Balance outstanding at start of year | (532,837) | (541,852)
| Amounts advanced | 38,781 | 48,633
| Amounts repaid | (32,012) | (39,618)
| Balance outstanding at end of year | (526,068) | (532,837)
| Mrs F L Mumford |  |
| Balance outstanding at start of year | (230,952) | (213,062)
| Amounts advanced | 25,860 | 29,743
| Amounts repaid | (86,027) | (47,633)
| Balance outstanding at end of year | (291,119) | (230,952)
| Mr R C Morgan |  |
| Balance outstanding at start of year | (226,076) | (211,384)
| Amounts advanced | 23,457 | 32,941
| Amounts repaid | (72,027) | (47,633)
| Balance outstanding at end of year | (274,646) | (226,076)
Page 11