Company registration number 15243350 (England and Wales)
M UK Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Pages For Filing With Registrar
M UK INVESTMENTS LTD
M UK Investments Ltd
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
M UK INVESTMENTS LTD
M UK Investments Ltd
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
201
200
Current assets
Debtors
4
244,530
300
Cash at bank and in hand
1,481
-
0
246,011
300
Creditors: amounts falling due within one year
5
(9,021)
(2,700)
Net current assets/(liabilities)
236,990
(2,400)
Net assets/(liabilities)
237,191
(2,200)
Capital and reserves
Called up share capital
300
300
Profit and loss reserves
236,891
(2,500)
Total equity
237,191
(2,200)

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 1 June 2026
Mr G Morgan
Director
Company registration number 15243350 (England and Wales)
M UK INVESTMENTS LTD
M UK Investments Ltd
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

M UK Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Triune Court, Monks Cross Drive, York, YO32 9GZ.

1.1
Reporting period

The reporting period for the financial statements is 1 November 2024 to 31 October 2025. The reporting period for the prior period was 28 October 2023 to 31 October 2024.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are defered and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

M UK INVESTMENTS LTD
M UK Investments Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

M UK INVESTMENTS LTD
M UK Investments Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
M UK INVESTMENTS LTD
M UK Investments Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
201
200
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 November 2024
200
Additions
1
At 31 October 2025
201
Carrying amount
At 31 October 2025
201
At 31 October 2024
200
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
244,530
300

Included within other debtors are connected company balances, with G Morgan as a director, of £33,400 (2024 - £nil) which is unsecured, interest free and repayable on demand.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
200
200
Other creditors
8,821
2,500
9,021
2,700

Included within amounts owed to group undertakings are connected company loans balances, with common directorships, of £200 (2024 - £200) which are unsecured, interest free and repayable on demand.

Included within other creditors are connected company balances, with common directorships, of £3,900 (2024 - £nil), which are unsecured interest free and repayable on demand.

M UK INVESTMENTS LTD
M UK Investments Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
6
Directors' transactions

Loans have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Closing balance
£
£
£
£
Directors loan account
3.75
300
207,475
3,355
211,130
300
207,475
3,355
211,130

Interest has been charged on the overdrawn director's loan account at a rate of 2.25% up to 31 March 2025 and 3.75% up to the year end 31 October 2025.

7
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other creditors
3,900
-
Amounts due to group undertakings
200
200

Included within other creditors, is an amount of £3,900 (2024 - £nil) owed to Bridgewater Wharf Ltd, a company in which G Morgan is a director.

Included within amounts due to group undertakings, is an amount of £200 (2024 - £200), owed to M Estates Limited, a company in which G Morgan is a director.

2025
2024
Amounts due from related parties
£
£
Other debtors
33,400
-

Included within other debtors, is an amount for £33,400 (2024 - £nil) owed by Furnace Quay Phase 4 Limited, a company in which G Morgan is a director.

8
Subsidiaries

Details of the company's subsidiaries at 31 October 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
M Estates Limited
Triune Court Monks Cross Drive, York, YO32 9GZ
Ordinary
100.00
M UK INVESTMENTS LTD
M UK Investments Ltd
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
9
Associates

Details of the company's associates at 31 October 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Indirect
M3 Build Ltd
C/O Cowgills Limited, Fourth Floor Unit 5b, The Parklands, Bolton, BL6 4SD
Ordinary
0
33.00
KGD Investments Ltd
Suite 3 16 Kingsway, Altrincham, United Kingdom, WA14 1PJ
Ordinary
33.00
-
KGD 1 Ltd
300 St Mary's Road, Liverpool, United Kingdom, L19 0NQ
Ordinary
0
33.00
Bridgewater Wharf Ltd
Suite 3 16 Kingsway, Altrincham, Cheshire, England, WA14 1PJ
Ordinary
0
33.00
Furnes Quay Phase 4 Limited
300 St. Marys Road, Garston, Liverpool, L19 0NQ
Ordinary
0
33.00
Qube Lettings Ltd
300 St Mary's Road, Garston, Liverpool, Merseyside, England, L19 0NQ
Ordinary
0
33.00
M Developments Limited
Suite 3 16 Kingsway, Altrincham, Cheshire, England, WA14 1PJ
Ordinary
0
33.00
KGD 2 Ltd
300 St Mary's Road, Garston, Liverpool, United Kingdom, L19 0NQ
Ordinary
0
33.00
Silkhouse Court Ltd
Suite 3 16 Kingsway, Altrincham, Cheshire, England, WA14 1PJ
Ordinary
0
33.00
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