REGISTERED NUMBER: 12667226 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

MM8 INVESTMENTS LTD

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

M Mehta

REGISTERED OFFICE:

Parmar House

505-507 Pinner Road

Harrow

HA2 6EH

REGISTERED NUMBER:

12667226 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

1 June 2026

FIXED ASSETS

Investment property

3

26,094,678

4,620,471

CURRENT ASSETS

Debtors

4

175,481

13,928

Cash at bank

13,082

2,986

188,563

16,914

CREDITORS

Amounts falling due within one year

5

12,161,888

575,024

NET CURRENT LIABILITIES

(11,973,325

)

(558,110

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,121,353

4,062,361

CREDITORS

Amounts falling due after more than one year

6

14,082,500

3,932,000

NET ASSETS

38,853

130,361

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

38,852

130,360

SHAREHOLDERS' FUNDS

38,853

130,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 June 2026 and were signed by:

M Mehta - Director

1.	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..

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

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 Profit and loss account, 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.

2.	EMPLOYEES AND DIRECTORS

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

3.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 March 2024

4,620,471

Additions

21,474,207

At 30 March 2025

26,094,678

NET BOOK VALUE

At 30 March 2025

26,094,678

At 30 March 2024

4,620,471

In the opinion of the directors the fair value of the investment property as at 31 March 2025 is not significantly different to that stated above.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

-

13,927

Other debtors

175,481

-

Directors' current accounts

-

1

175,481

13,928

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to participating interests

12,065,610

559,663

Other creditors

91,595

12,179

Accrued expenses

4,683

3,182

12,161,888

575,024

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

14,082,500

3,932,000

The bank loans are secured by a fixed charge over the investment properties of the company.