REGISTERED NUMBER: 03036363 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MIN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Neale

H R Sharp

REGISTERED OFFICE:

101 Grantchester Meadows

Newnham

Cambridge

Cambridgeshire

CB3 9JN

REGISTERED NUMBER:

03036363 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

77,821

175

Investment property

6

5,049,826

4,956,996

5,127,647

4,957,171

CURRENT ASSETS

Stocks

31,350

23,246

Debtors

7

449

6,948

Cash and cash equivalents

211,737

412,283

243,536

442,477

CREDITORS

Amounts falling due within one year

8

(15,435

)

(48,257

)

NET CURRENT ASSETS

228,101

394,220

TOTAL ASSETS LESS CURRENT LIABILITIES

5,355,748

5,351,391

PROVISIONS FOR LIABILITIES

9

(889,651

)

(898,220

)

NET ASSETS

4,466,097

4,453,171

CAPITAL AND RESERVES

Called up share capital

10

101

101

Share premium

1,338

1,338

Capital redemption reserve

98

98

Retained earnings

4,464,560

4,451,634

SHAREHOLDERS' FUNDS

4,466,097

4,453,171

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

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

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 Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by:

S A Neale - Director

1.	STATUTORY INFORMATION

Min 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Turnover

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

Turnover is derived from rental income from owned property and farming income.

Tangible fixed assets

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

Fixtures and fittings

-

25% on 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2025

5,701

-

5,701

Additions

-

80,853

80,853

At 31 December 2025

5,701

80,853

86,554

DEPRECIATION

At 1 January 2025

5,526

-

5,526

Charge for year

175

3,032

3,207

At 31 December 2025

5,701

3,032

8,733

NET BOOK VALUE

At 31 December 2025

-

77,821

77,821

At 31 December 2024

175

-

175

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

4,956,996

Additions

92,830

At 31 December 2025

5,049,826

NET BOOK VALUE

At 31 December 2025

5,049,826

At 31 December 2024

4,956,996

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

1,252,122

Valuation in 2017

1,377,878

Valuation in 2020

370,000

Valuation in 2021

150,000

Valuation in 2022

1,695,000

Valuation in 2024

111,996

Valuation in 2025

92,830

5,049,826

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,569,041

1,476,211

Investment property was valued on a fair value basis on by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

250

250

Other debtors

199

6,698

449

6,948

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

455

Other creditors

15,435

47,802

15,435

48,257

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

889,651

898,220

Deferred

tax

£

Balance at 1 January 2025

898,220

Provided during year

(8,569

)

Balance at 31 December 2025

889,651

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,000

Ordinary A

1p

100

100

3

Ordinary B

1p

1

1

101

101

Share capital has been rounded to the nearest pound for disclosure purposes only.