Registration number: 06313964

MAS Management Services Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

MAS Management Services Ltd

Balance Sheet

as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	91,823	194,063
Investment property	5	7,350,000	7,250,000
Investments	6	4	-
		7,441,827	7,444,063
Current assets
Stocks		-	36,339
Debtors	7	566,915	542,621
Cash at bank and in hand		9,864	5,490
		576,779	584,450
Creditors: Amounts falling due within one year	8	(7,353,334)	(7,426,492)
Net current liabilities		(6,776,555)	(6,842,042)
Total assets less current liabilities		665,272	602,021
Provisions for liabilities		(16,111)	(30,043)
Net assets		649,161	571,978
Capital and reserves
Allotted, called up and fully paid share capital		8	8
Profit and loss account		649,153	571,970
Shareholders' funds		649,161	571,978

Registration number: 06313964

MAS Management Services Ltd

Balance Sheet

as at 31 August 2025 (continued)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 8 May 2026
 

......................................... Dr M Bibi Director

MAS Management Services Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 August 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 06313964.

The address of its registered office is:
MNS Building Unit 25
George Street
Milnsbridge
Huddersfield
West Yokshire
HD3 4JD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A – ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided in Section 399 (2A) of the Companies Act 2006 and has not prepared group accounts..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

MAS Management Services Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% straight line basis
Motor vehicles	10% straight line basis

Investments

Investment properties are carried at open market value which is considered to be 'fair value'. Movements on the fair value are recognised through the profit and loss account.

Investments in subsidiaries are recognised at cost less impairment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year was 0 (2024 - 3).

MAS Management Services Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 August 2025 (continued)

4	Tangible assets

	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 September 2024	236,636	14,755	251,391
Disposals	(126,742)	-	(126,742)
At 31 August 2025	109,894	14,755	124,649
Depreciation
At 1 September 2024	47,956	9,372	57,328
Charge for the year	10,989	1,475	12,464
Eliminated on disposal	(36,966)	-	(36,966)
At 31 August 2025	21,979	10,847	32,826
Net book value
At 31 August 2025	87,915	3,908	91,823
At 31 August 2024	188,680	5,383	194,063

5	Investment properties

	2025 £
At 1 September 2023	7,250,000
Fair value adjustments	100,000
At 31 August 2024	7,350,000

The directors are of the opinion that investment properties are held at fair value.

Page 5

MAS Management Services Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 August 2025 (continued)

6	Investments

	2025 £	2024 £
Investments in subsidiaries	4	-