ACCOUNTS - Final Accounts preparation

Registered number: 12173079

MOLLOY HALE INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2025

MOLLOY HALE INVESTMENTS LIMITED

REGISTERED NUMBER: 12173079

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,348		1,048
Investments	5		99		99
Investment property	6		433,774		298,707
			436,221		299,854
Current assets
Debtors: amounts falling due within one year	7	3,289		1,502
Cash at bank and in hand	8	200,843		375,153
		204,132		376,655
Creditors: amounts falling due within one year	9	(17,417)		(19,413)
Net current assets			186,715		357,242
Total assets less current liabilities			622,936		657,096

Net assets			622,936		657,096

Capital and reserves
Called up share capital	100	100
Profit and loss account	622,836	656,996
	622,936	657,096

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 statement of income and retained earnings 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 by:

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MOLLOY HALE INVESTMENTS LIMITED

REGISTERED NUMBER: 12173079

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

Siobhan Margaret Molloy

Director

Date: 29 April 2026

The notes on pages 3 to 8 form part of these financial statements.

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MOLLOY HALE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Molloy Hale Investments Limited is a private company, limited by shares, registered in England and Wales. Its registered office is Ollerbarrow House, 209/211 Ashley Road, Hale, Altrincham, Cheshire, WA15 9SZ.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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MOLLOY HALE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.4

Taxation

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.

2.5

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:

Other fixed assets

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.

2.6

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.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

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MOLLOY HALE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.8

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

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.

2.11

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.

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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MOLLOY HALE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4.	Tangible fixed assets

		Other fixed assets
		£
	Cost or valuation
	At 1 September 2024	1,398
	Additions	2,083
	At 31 August 2025	3,481
	Depreciation
	At 1 September 2024	350
	Charge for the year on owned assets	783
	At 31 August 2025	1,133
	Net book value
	At 31 August 2025	2,348
	At 31 August 2024	1,048

5.	Fixed asset investments

		Investments in associates
		£
	Cost or valuation
	At 1 September 2024	99
	At 31 August 2025	99

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MOLLOY HALE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

6.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 September 2024	298,707
	Additions at cost	135,067
	At 31 August 2025	433,774

The 2025 valuations were made by the directors, on an open market value basis.

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	423,361	298,707
Accumulated depreciation and impairments	(14,757)	(10,523)
	408,604	288,184

Debtors

					2025	2024
					£	£


Other debtors	3,289	1,502
	3,289	1,502

8.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	200,843	375,153
	200,843	375,153

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MOLLOY HALE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

9.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,544	-
Corporation tax	11,379	10,703
Other taxation and social security	-	5,251
Other creditors	644	1,219
Accruals and deferred income	2,850	2,240
	17,417	19,413

10.

Related party transactions

At 31 August 2025 the company owed £545 (2024: £1,120) to the director. No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.

Included within other debtors is a loan in the amount of £2,352 (2024: £1,112) to Molloy Hale Limited, a company registered in England and Wales. The director Siobhan Margaret Molloy is 100% shareholder and director. The loan is interest free and repayable on demand.

.

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