REGISTERED NUMBER: 04487758

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

MANTEL INVESTMENTS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Patel

REGISTERED OFFICE:

Suite 211 Albert Wing The Agrent Centre

60 Frederick Street

Birmingham

B1 3HS

REGISTERED NUMBER:

04487758

ACCOUNTANTS:

Insight Accountancy Services Ltd

7A Alkmaar Way

Norwich Int Business Park

Norwich

Norfolk

NR6 6BF

FIXED ASSETS

Tangible assets

4

7,002,000

7,002,000

CURRENT ASSETS

Debtors

5

287,971

211,105

Cash at bank

43,050

62,973

331,021

274,078

CREDITORS

Amounts falling due within one year

6

245,640

228,243

NET CURRENT ASSETS

85,381

45,835

TOTAL ASSETS LESS CURRENT LIABILITIES

7,087,381

7,047,835

CREDITORS

Amounts falling due after more than one year

7

(3,546,658

)

(3,580,441

)

PROVISIONS FOR LIABILITIES

(400,458

)

(400,458

)

NET ASSETS

3,140,265

3,066,936

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

8

1,707,213

1,707,213

Retained earnings

1,433,050

1,359,721

3,140,265

3,066,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

M Patel - Director

1.	STATUTORY INFORMATION

Mantel Investments (UK) Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

7,002,000

NET BOOK VALUE

At 31 July 2025

7,002,000

At 31 July 2024

7,002,000

Cost or valuation at 31 July 2025 is represented by:

Land and

buildings

£

Valuation in 2018

(563,483

)

Valuation in 2023

2,485,000

Cost

5,080,483

7,002,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

211,101

210,494

Other debtors

76,870

611

287,971

211,105

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

207,295

207,295

Trade creditors

29,194

20,031

Taxation and social security

2,251

(5,833

)

Other creditors

6,900

6,750

245,640

228,243

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

4,491,500

4,464,946

Other creditors

(944,842

)

(884,505

)

3,546,658

3,580,441

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,662,320

3,635,766

Other loans

(975,684

)

(1,315,347

)

2,686,636

2,320,419

8.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

1,707,213