REGISTERED NUMBER: SC742935 (Scotland)

Unaudited Financial Statements

For The Year Ended 31 August 2025

for

MK Investment Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Khan

REGISTERED OFFICE:

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

REGISTERED NUMBER:

SC742935 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

4,952

802

Investment property

5

175,000

95,000

179,952

95,802

CURRENT ASSETS

Debtors

6

11,800

7,925

Cash at bank

23,103

27,334

34,903

35,259

CREDITORS

Amounts falling due within one year

7

73,912

65,677

NET CURRENT LIABILITIES

(39,009

)

(30,418

)

TOTAL ASSETS LESS CURRENT LIABILITIES

140,943

65,384

CREDITORS

Amounts falling due after more than one year

8

(134,681

)

(73,386

)

PROVISIONS FOR LIABILITIES

10

(1,752

)

-

NET ASSETS/(LIABILITIES)

4,510

(8,002

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

11

42,630

21,410

Retained earnings

11

(38,220

)

(29,512

)

4,510

(8,002

)

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:

M Khan - Director

1.	STATUTORY INFORMATION

MK Investment Group Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Management have reviewed the financial position of the business and believe the business will continue for the foreseeable future. Therefore, the accounts have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% 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.

Financial instruments

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.

Creditors

Short term trade 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.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

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 or 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

944

Additions

5,024

At 31 August 2025

5,968

DEPRECIATION

At 1 September 2024

142

Charge for year

874

At 31 August 2025

1,016

NET BOOK VALUE

At 31 August 2025

4,952

At 31 August 2024

802

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

95,000

Additions

57,029

Revaluations

22,971

At 31 August 2025

175,000

NET BOOK VALUE

At 31 August 2025

175,000

At 31 August 2024

95,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2023

21,410

Valuation in 2025

22,972

Cost

130,618

175,000

If the properties had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

130,618

73,589

65A Frithside Street was valued on an open market basis on 7 February 2025 by Foundation Home Loans .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

11,800

7,925

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

650

-

Other creditors

73,262

65,677

73,912

65,677

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

134,681

73,386

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

134,681

73,386

Shawbrook Bank Limited hold security over:

- Flat 3/3, 151 Gallowgate, G1 5AX.

Paratus AMC Limited hold security over:

- 65A, Frithside Street, Fraserburgh, AB43 9JA

10.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

1,752

-

Deferred

tax

£

Provided during year

1,752

Balance at 31 August 2025

1,752

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 September 2024

(29,512

)

21,410

(8,102

)

Profit for the year

12,511

12,511

Transfer to fair value reserve

(22,971

)

22,972

1

Deferred tax on revaluation

1,752

(1,752

)

-

At 31 August 2025

(38,220

)

42,630

4,410

12.	RELATED PARTY DISCLOSURES

As at year end, MK Investment Group Limited owed £24,000 to Sumbel Javid. Sumbel Javid is a relation to the director and the loan has been provided interest free.

As at year end, MK Investment Group Ltd owed £25,000 to Kiran Javid. Kiran Javid is a relation to the director and the loan has been provided interest free.