MCV Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04767460 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MCV INVESTMENTS LIMITED

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr M C Vodden

Mr I J Colley

SECRETARY:

Mrs S J Vodden

REGISTERED OFFICE:

3 The Grove

Chipperfield Road

Kings Langley

WD4 9JF

REGISTERED NUMBER:

04767460 (England and Wales)

ACCOUNTANTS:

TBW Accountancy Limited

S2 Mill House Centre

108 Commercial Road

Totton

Southampton

Hampshire

SO40 3AE

TURNOVER

-

Administrative expenses

794,617

549,415

(794,617

)

(549,415

)

Other operating income

390,106

373,104

OPERATING LOSS

5

(404,511

)

(176,311

)

Income from shares in group undertakings

66,000

2,848,961

Interest receivable and similar income

84,343

46,135

150,343

2,895,096

(LOSS)/PROFIT BEFORE TAXATION

(254,168

)

2,718,785

Tax on (loss)/profit

-

(LOSS)/PROFIT FOR THE FINANCIAL
YEAR

(254,168

)

2,718,785

FIXED ASSETS

Tangible assets

6

47,338

62,082

Investments

7

120,001

160,001

Investment property

8

4,763,077

4,698,318

4,930,416

4,920,401

CURRENT ASSETS

Debtors

9

2,672,170

2,412,860

Cash at bank

41,862

635,874

2,714,032

3,048,734

CREDITORS

Amounts falling due within one year

10

47,728

39,014

NET CURRENT ASSETS

2,666,304

3,009,720

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,596,720

7,930,121

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

7,596,620

7,930,021

SHAREHOLDERS' FUNDS

7,596,720

7,930,121

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2026 and were signed on its behalf by:

Mr M C Vodden - Director

1.	STATUTORY INFORMATION

MCV Investments 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

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.

Preparation of consolidated financial statements

The financial statements contain information about MCV Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

Depreciation is provided by the Group to write off the cost of fixed tangible assets over their estimated useful economic lives by equal instalments at the following rates:

Office equipment - 20%

Motor vehicle - 25%

Plant and equipment held for operating lease - length of lease

Assets held under finance leases are depreciated over their expected useful lives on the same basis as owned assets or the periods of the leases where these are shorter.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are capitalised at cost with impairment reviews carried out on an annual basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	DIRECTORS' EMOLUMENTS

2025

2024

£

Directors' remuneration

83,341

86,011

5.	OPERATING LOSS

The operating loss is stated after charging:

2025

2024

£

Depreciation - owned assets

27,003

31,916

6.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 October 2024

112,316

54,890

7,604

174,810

Additions

9,641

-

2,618

12,259

At 30 September 2025

121,957

54,890

10,222

187,069

DEPRECIATION

At 1 October 2024

59,538

47,381

5,809

112,728

Charge for year

18,187

7,508

1,308

27,003

At 30 September 2025

77,725

54,889

7,117

139,731

NET BOOK VALUE

At 30 September 2025

44,232

1

3,105

47,338

At 30 September 2024

52,778

7,509

1,795

62,082

7.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

160,001

Disposals

(40,000

)

At 30 September 2025

120,001

NET BOOK VALUE

At 30 September 2025

120,001

At 30 September 2024

160,001

8.	INVESTMENT PROPERTY

Total

£

COST

At 1 October 2024

4,698,318

Additions

64,759

At 30 September 2025

4,763,077

NET BOOK VALUE

At 30 September 2025

4,763,077

At 30 September 2024

4,698,318

9.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

22,746

19,467

Other debtors

-

13,334

Other loans

589,779

329,859

Directors' loan accounts

113,100

Tax

105,698

99,288

Prepayments and accrued income

7,189

4,154

838,512

579,202

Amounts falling due after more than one year:

Other loans

1,833,658

Aggregate amounts

2,672,170

2,412,860

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

18,711

12,823

Amounts owed to group undertakings

10,000

Social security and other taxes

5,990

4,492

Other creditors

1,150

Accruals and deferred income

6,468

5,347

Accrued expenses

5,409

5,202

47,728

39,014

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

Mr M C Vodden

Balance outstanding at start of year

52,800

305,500

Amounts repaid

-

(252,700

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

52,800

Mr I J Colley

Balance outstanding at start of year

60,300

40,000

Amounts advanced

-

20,300

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

60,300

12.	ULTIMATE PARENT COMPANY

MCV Limited, a company incorporated in England and Wales with registered office at 3 The Grove, Chipperfield Road, Kings Langley, WD4 9JF, United Kingdom is the parent company.

The ultimate controlling party is the the director of the company.