Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2026-05-08 2025-10-31 2026-05-08 holiday lettings false 2024-11-01 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08732486 2024-11-01 2025-10-31 08732486 2023-11-01 2024-10-31 08732486 2025-10-31 08732486 2024-10-31 08732486 c:Director1 2024-11-01 2025-10-31 08732486 c:Director2 2024-11-01 2025-10-31 08732486 c:RegisteredOffice 2024-11-01 2025-10-31 08732486 d:OfficeEquipment 2024-11-01 2025-10-31 08732486 d:OfficeEquipment 2025-10-31 08732486 d:OfficeEquipment 2024-10-31 08732486 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08732486 d:FreeholdInvestmentProperty 2025-10-31 08732486 d:FreeholdInvestmentProperty 2024-10-31 08732486 d:FreeholdInvestmentProperty 2 2024-11-01 2025-10-31 08732486 d:CurrentFinancialInstruments 2025-10-31 08732486 d:CurrentFinancialInstruments 2024-10-31 08732486 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 08732486 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08732486 d:ShareCapital 2025-10-31 08732486 d:ShareCapital 2024-10-31 08732486 d:OtherMiscellaneousReserve 2024-11-01 2025-10-31 08732486 d:OtherMiscellaneousReserve 2025-10-31 08732486 d:OtherMiscellaneousReserve 2024-10-31 08732486 d:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 08732486 d:RetainedEarningsAccumulatedLosses 2025-10-31 08732486 d:RetainedEarningsAccumulatedLosses 2024-10-31 08732486 c:FRS102 2024-11-01 2025-10-31 08732486 c:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08732486 c:FullAccounts 2024-11-01 2025-10-31 08732486 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08732486 d:OtherDeferredTax 2025-10-31 08732486 d:OtherDeferredTax 2024-10-31 08732486 f:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 08732486 MS ENTERPRISES (ANGLIA) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
MS ENTERPRISES (ANGLIA) LTD COMPANY INFORMATION
Directors | M D Sell
| S E James
Registered number | 08732486
Registered office | 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
Accountants | MA Partners LLP
| Chartered Accountants
| 12 Church Street
| Cromer
| Norfolk
| NR27 9ER
MS ENTERPRISES (ANGLIA) LTD CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 9
MS ENTERPRISES (ANGLIA) LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MS ENTERPRISES (ANGLIA) LTD FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MS Enterprises (Anglia) Ltd for the year ended 31 October 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of MS Enterprises (Anglia) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MS Enterprises (Anglia) Ltd and state those matters that we have agreed to state to the Board of Directors of MS Enterprises (Anglia) Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MS Enterprises (Anglia) Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that MS Enterprises (Anglia) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MS Enterprises (Anglia) Ltd. You consider that MS Enterprises (Anglia) Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of MS Enterprises (Anglia) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 12 Church Street Cromer Norfolk NR27 9ER 8 May 2026 Page 1
MS ENTERPRISES (ANGLIA) LTD REGISTERED NUMBER: 08732486 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 15 |  | 21
Investment property | 5 |  | 650,000 |  | 675,000
|  |  | 650,015 |  | 675,021
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 7,722 |  | 3,160 |
|  | 7,722 |  | 3,160 |
Creditors: amounts falling due within one year | 7 | (479,720) |  | (486,442) |
Net current liabilities |  |  | (471,998) |  | (483,282)
Total assets less current liabilities |  |  | 178,017 |  | 191,739
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (20,094) |  | (24,844) |
|  |  | (20,094) |  | (24,844)
Net assets |  |  | 157,923 |  | 166,895
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Other reserves | 9 |  | 105,759 |  | 130,759
Profit and loss account | 9 |  | 52,064 |  | 36,036
|  |  | 157,923 |  | 166,895
Page 2
MS ENTERPRISES (ANGLIA) LTD REGISTERED NUMBER: 08732486 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 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 profit and loss account 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 8 May 2026.
................................................ M D Sell | ................................................ S E James
Director | Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
MS ENTERPRISES (ANGLIA) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 12 Church Street, Cromer, Norfolk, NR27 9ER. The Company's principal activity is that of holiday lettings. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 4
MS ENTERPRISES (ANGLIA) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | 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
MS ENTERPRISES (ANGLIA) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
MS ENTERPRISES (ANGLIA) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 548
| At 31 October 2025 | 548
| Depreciation |
| At 1 November 2024 | 527
| Charge for the year on owned assets | 6
| At 31 October 2025 | 533
| Net book value |
| At 31 October 2025 | 15
| At 31 October 2024 | 21
Page 7
MS ENTERPRISES (ANGLIA) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 675,000
| Surplus on revaluation | (25,000)
| At 31 October 2025 | 650,000
The 2025 valuations were made by Belton Duffey, on an open market value basis.
| At 31 October 2025
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 544,241 | 544,241
|  | 544,241 | 544,241
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,722 | 3,160
|  | 7,722 | 3,160
Page 8
MS ENTERPRISES (ANGLIA) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 2,647 | 2,443
| Other creditors | 476,191 | 483,159
| Accruals and deferred income | 882 | 840
|  | 479,720 | 486,442
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (24,844)
| Charged to profit or loss | 4,750
| At end of year | (20,094)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Total increase in property valuation | (20,094) | (24,844)
|  | (20,094) | (24,844)
9. | Reserves
Other reserves The fair value reserve represents the cumulative value of revaluations of the Company's investment property to fair value, net of deferred taxation. The amounts debited or credited to this reserve are transfers from the profit and loss account. Deferred tax is provided for on these fair value adjustments at the standard rate of corporation tax applicable in the UK. Profit and loss account The profit and loss account includes all current and prior year retained profits and losses.
Page 9