REGISTERED NUMBER: 10921915 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

MODD Properties & Investments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,820

2,275

Investment property

5

946,425

946,425

948,245

948,700

CURRENT ASSETS

Debtors

6

3,864

2,936

Cash at bank and in hand

17,166

9,674

21,030

12,610

CREDITORS

Amounts falling due within one year

7

(269,989

)

(271,376

)

NET CURRENT LIABILITIES

(248,959

)

(258,766

)

TOTAL ASSETS LESS CURRENT LIABILITIES

699,286

689,934

CREDITORS

Amounts falling due after more than one year

8

(693,117

)

(693,170

)

NET ASSETS/(LIABILITIES)

6,169

(3,236

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

(11,591

)

(12,518

)

Retained earnings

17,660

9,182

6,169

(3,236

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Mr D Randall - Director

1.	STATUTORY INFORMATION

MODD Properties & Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10921915

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

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 as modified by the revaluation of certain assets.

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

-

20% on reducing balance

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 and 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

6,995

DEPRECIATION

At 1 September 2024

4,720

Charge for year

455

At 31 August 2025

5,175

NET BOOK VALUE

At 31 August 2025

1,820

At 31 August 2024

2,275

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

946,425

NET BOOK VALUE

At 31 August 2025

946,425

At 31 August 2024

946,425

Fair value at 31 August 2025 is represented by:

£

Valuation in 2024

(15,454

)

Cost

961,879

946,425

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

3,864

2,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

2,213

2,141

Other creditors

267,776

269,235

269,989

271,376

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

693,117

693,170

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years by non-instalment

693,117

693,170

9.

RESERVES

Fair

value

reserve

£

At 1 September 2024

(12,518

)

Revaluation in year

927

At 31 August 2025

(11,591

)