M D H Properties Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04271141 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

M D H PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Divyesh Patel

REGISTERED OFFICE:

Suite 211, Albert Wing

The Argent Centre

60 Frederick Street

Birmingham

West Midlands

B1 3HS

REGISTERED NUMBER:

04271141 (England and Wales)

FIXED ASSETS

Tangible assets

4

-

4,851

Investment property

5

3,592,677

3,597,528

CURRENT ASSETS

Debtors

6

691,970

628,072

Cash at bank

48,413

232,315

740,383

860,387

CREDITORS

Amounts falling due within one year

7

82,251

62,956

NET CURRENT ASSETS

658,132

797,431

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,250,809

4,394,959

CREDITORS

Amounts falling due after more than one
year

8

(2,216,666

)

(2,216,481

)

PROVISIONS FOR LIABILITIES

9

-

(316,508

)

NET ASSETS

2,034,143

1,861,970

CAPITAL AND RESERVES

Called up share capital

10

2

Other reserves

11

949,524

Retained earnings

11

1,084,617

912,444

SHAREHOLDERS' FUNDS

2,034,143

1,861,970

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 28 May 2026 and were signed by:

Mr Divyesh Patel - Director

1.	STATUTORY INFORMATION

M D H Properties Ltd 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.

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.

Turnover

Turnover represents the total income derived from the principal activity during the year.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

45,393

Disposals

(45,393

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

40,542

Eliminated on disposal

(40,542

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

4,851

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

3,592,677

NET BOOK VALUE

At 31 August 2025

3,592,677

At 31 August 2024

3,592,677

Fair value at 31 August 2025 is represented by:

£

Valuation in 2024

1,266,032

Cost

2,326,645

3,592,677

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

30,665

28,930

Other loans

275,467

260,229

Other debtors

-

26,381

Directors' current accounts

371,665

312,232

Prepayments and accrued income

14,173

300

691,970

628,072

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

23,728

Trade creditors

49

3,481

Tax

53,655

31,736

Accrued expenses

4,819

4,011

82,251

62,956

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Bank loans - 1-2 years

23,728

Bank loans more 5 yr by instal

2,192,938

2,192,753

2,216,666

2,216,481

31.8.25

31.8.24

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,192,938

2,192,753

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

Deferred tax

-

316,508

Deferred

tax

£

Balance at 1 September 2024

316,508

Balance at 31 August 2025

316,508

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

2

Ordinary

£1.00

2

11.

RESERVES

Retained

Other

earnings

reserves

Totals

£

At 1 September 2024

912,444

949,524

1,861,968

Profit for the year

472,173

Dividends

(300,000

)

(300,000

)

At 31 August 2025

1,084,617

949,524

2,034,141

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

Mr Divyesh Patel

Balance outstanding at start of year

312,232

(60,081

)

Amounts advanced

59,433

372,313

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

371,665

312,232

At the accounting year-end of 31 August 2025 the director’s loan account was overdrawn by £371,665. This amount was fully repaid within nine months of the year-end date.

The official HMRC interest rate was charged to the director in respect of the overdrawn balance.

13.	ULTIMATE PARENT COMPANY

S2A Holdings Limited is regarded by the director as being the company's ultimate parent company.