REGISTERED NUMBER: 10191000 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

M&H Properties Brighton Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Investment property

4

229,000

229,000

Current assets

Cash at bank and in hand

1,391

1,195

Creditors: amounts falling due within one year

5

143,156

138,993

Net current liabilities

(141,765

)

(137,798

)

Total assets less current liabilities

87,235

91,202

Creditors: amounts falling due after more than one year

6

(28,565

)

(37,750

)

Provisions for liabilities

(9,710

)

(9,710

)

Net assets

48,960

43,742

Capital and reserves

Called up share capital

7

2

2

Fair value reserve

8

36,000

36,000

Retained earnings

12,958

7,740

Shareholders' funds

48,960

43,742

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

M S York - Director

1.	Statutory information

M&H Properties Brighton 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:

10191000

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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.

Turnover

Turnover is measured at the fair value of the gross rents received.

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.

3.	Employees and directors

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

4.	Investment property

Total

£

Fair value

At 1 December 2024

and 30 November 2025

229,000

Net book value

At 30 November 2025

229,000

At 30 November 2024

229,000

The investment properties fair value has been determined by the directors at the balance sheet date based on local open market rates of similar properties.

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

8,815

7,595

Taxation and social security

1,241

998

Other creditors

133,100

130,400

143,156

138,993

Creditors falling due in less than one year includes liabilities of £8,815 (2024 £7,595) which are secured by the assets to which they relate.

6.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

28,565

37,750

Creditors falling due in more than one year includes liabilities of £28,565 (2025 £37,750) which are secured by the assets to which they relate.

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

8.

Reserves

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

36,000

9.	Related party disclosures

At the year end, the company owed the directors £128,700 (2024: £128,000).