Company No: 00517369 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	M Spiro
	D Spiro
	I Spiro
	S Spiro (Appointed 01 April 2025)

SECRETARY

D Spiro

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

00517369 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,005		1,341
Investment property	4	3,681,054		3,656,459
Investments	5	5		5
		3,682,064		3,657,805
Current assets
Stocks	6	4,588,005		5,278,183
Debtors
- due within one year	7	303,446		445,353
- due after more than one year	7	389,639		389,639
Cash at bank and in hand		4,408,902		2,861,866
		9,689,992		8,975,041
Creditors: amounts falling due within one year	8	( 1,648,960)		( 1,876,083)
Net current assets		8,041,032		7,098,958
Total assets less current liabilities		11,723,096		10,756,763
Net assets		11,723,096		10,756,763
Capital and reserves
Called-up share capital		10,000		10,000
Fair value reserve	9	569,733		551,287
Profit and loss account		11,143,363		10,195,476
Total shareholders' funds		11,723,096		10,756,763

For the financial year ending 31 July 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Minton Holdings Limited (registered number: 00517369) were approved and authorised for issue by the Board of Directors on 23 April 2026. They were signed on its behalf by:

I Spiro Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Minton Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover represents proceeds from sale of properties and rental income receivable during the year excluding value added tax.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Stocks

Stocks are properties held for sale and stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes purchase price and other attributable costs.

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2024	41,528		41,528
At 31 July 2025	41,528		41,528
Accumulated depreciation
At 01 August 2024	40,187		40,187
Charge for the financial year	336		336
At 31 July 2025	40,523		40,523
Net book value
At 31 July 2025	1,005		1,005
At 31 July 2024	1,341		1,341

4. Investment property

	Investment property
	£
Valuation
As at 01 August 2024	3,656,459
Fair value movement	24,595
As at 31 July 2025	3,681,054

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	3,592,069		3,592,069

5. Fixed asset investments

	2025		2024
	£		£
Subsidiary undertakings	5		5

6. Stocks

	2025		2024
	£		£
Stocks	4,588,005		5,278,183

7. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	168,044		328,583
Deferred tax asset	2,084		2,306
Other debtors	133,318		114,464
	303,446		445,353
Debtors: amounts falling due after more than one year
Amounts owed by Group undertakings	389,639		389,639

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	24,917		8,898
Amounts owed to Group undertakings	226,140		226,140
Taxation and social security	337,607		147,806
Other creditors	1,060,296		1,493,239
	1,648,960		1,876,083

9. Reserves

Fair Value Reserve

	2025
	£
At 31st July 2024	551,287
Movement	18,446
	569,733