IRIS Accounts Production v26.1.0.640 04910717 Board of Directors 1.10.24 30.9.25 30.9.25 property letting. false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04910717 2024-09-30 04910717 2025-09-30 04910717 2024-10-01 2025-09-30 04910717 2023-09-30 04910717 2023-10-01 2024-09-30 04910717 2024-09-30 04910717 ns15:EnglandWales 2024-10-01 2025-09-30 04910717 ns14:PoundSterling 2024-10-01 2025-09-30 04910717 ns10:Director1 2024-10-01 2025-09-30 04910717 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04910717 ns10:SmallEntities 2024-10-01 2025-09-30 04910717 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04910717 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 04910717 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04910717 ns10:FullAccounts 2024-10-01 2025-09-30 04910717 ns10:Director2 2024-10-01 2025-09-30 04910717 ns10:RegisteredOffice 2024-10-01 2025-09-30 04910717 ns5:CurrentFinancialInstruments 2025-09-30 04910717 ns5:CurrentFinancialInstruments 2024-09-30 04910717 ns5:Non-currentFinancialInstruments 2025-09-30 04910717 ns5:Non-currentFinancialInstruments 2024-09-30 04910717 ns5:ShareCapital 2025-09-30 04910717 ns5:ShareCapital 2024-09-30 04910717 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 04910717 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04910717 ns5:LandBuildings 2024-10-01 2025-09-30 04910717 ns5:PlantMachinery 2024-10-01 2025-09-30 04910717 ns5:OwnedAssets 2024-10-01 2025-09-30 04910717 ns5:OwnedAssets 2023-10-01 2024-09-30 04910717 ns5:LandBuildings 2024-09-30 04910717 ns5:PlantMachinery 2024-09-30 04910717 ns5:LandBuildings 2025-09-30 04910717 ns5:PlantMachinery 2025-09-30 04910717 ns5:LandBuildings 2024-09-30 04910717 ns5:PlantMachinery 2024-09-30 04910717 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 04910717 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 04910717 ns10:Director1 1 2024-09-30 04910717 ns10:Director1 1 2023-09-30 04910717 ns10:Director1 1 2024-10-01 2025-09-30 04910717 ns10:Director1 1 2023-10-01 2024-09-30 04910717 ns10:Director1 1 2025-09-30 04910717 ns10:Director1 1 2024-09-30 04910717 2 ns10:Director2 2024-09-30 04910717 2 ns10:Director2 2023-09-30 04910717 2 ns10:Director2 2024-10-01 2025-09-30 04910717 2 ns10:Director2 2023-10-01 2024-09-30 04910717 2 ns10:Director2 2025-09-30 04910717 2 ns10:Director2 2024-09-30

REGISTERED NUMBER: 04910717 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 30 September 2025

for

Holmes Mitchell Properties Limited

Holmes Mitchell Properties Limited (Registered number: 04910717)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Income Statement | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 6 |

Holmes Mitchell Properties Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | S Holmes

| J Mitchell

| REGISTERED OFFICE: | Unit 15 Ashcroft Road

| Knowsley Industrial Park

| Liverpool

| L33 7TW

| REGISTERED NUMBER: | 04910717 (England and Wales)

| ACCOUNTANTS: | M P Greaves Limited

| Chartered Certified Accountants

| 74 Marmot Road

| Liverpool

| Merseyside

| L37 6GB

Holmes Mitchell Properties Limited (Registered number: 04910717)

Report of the Directors

for the Year Ended 30 September 2025

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

S Holmes

J Mitchell

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

S Holmes - Director

4 June 2026

Holmes Mitchell Properties Limited (Registered number: 04910717)

Income Statement

for the Year Ended 30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 155,472 |  | 144,685 |  |

Administrative expenses | 51,381 |  | 4,218 |  |

104,091 |  | 140,467 |  |

Gain/loss on revaluation of tangible assets | 25,000 |  | - |  |

OPERATING PROFIT | 4 | 129,091 |  | 140,467 |  |

Interest receivable and similar income | 817 |  | 907 |  |

129,908 |  | 141,374 |  |

Interest payable and similar expenses | 17,731 |  | 20,614 |  |

PROFIT BEFORE TAXATION | 112,177 |  | 120,760 |  |

Tax on profit | 20,300 |  | 28,568 |  |

PROFIT FOR THE FINANCIAL YEAR | 91,877 |  | 92,192 |  |

Holmes Mitchell Properties Limited (Registered number: 04910717)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 725,007 |  | 703,586 |  |

CURRENT ASSETS

Debtors | 6 | 45,419 |  | 50,682 |  |

Cash at bank | 24,185 |  | 45,740 |  |

69,604 |  | 96,422 |  |

CREDITORS

Amounts falling due within one year | 7 | 64,901 |  | 71,296 |  |

NET CURRENT ASSETS | 4,703 |  | 25,126 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 729,710 |  | 728,712 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 222,287 |  | 243,116 |  |

NET ASSETS | 507,423 |  | 485,596 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 507,223 |  | 485,396 |  |

SHAREHOLDERS' FUNDS | 507,423 |  | 485,596 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Holmes Mitchell Properties Limited (Registered number: 04910717)

Balance Sheet - continued

30 September 2025

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

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

S Holmes - Director

Holmes Mitchell Properties Limited (Registered number: 04910717)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Holmes Mitchell Properties Limited 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 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 each asset over its estimated useful life.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 25% on reducing balance

| 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 2 (2024 - 2 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 30.9.25 |  | 30.9.24

£ | £ |

| Depreciation - owned assets | 3 |  | 1,196 |  |

Holmes Mitchell Properties Limited (Registered number: 04910717)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 700,000 |  | 31,000 |  | 731,000 |  |

| Disposals | - |  | (28,350 | ) | (28,350 | ) |

| Revaluations | 25,000 |  | - |  | 25,000 |  |

| At 30 September 2025 | 725,000 |  | 2,650 |  | 727,650 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 27,414 |  | 27,414 |  |

| Charge for year | - |  | 3 |  | 3 |  |

| Eliminated on disposal | - |  | (24,774 | ) | (24,774 | ) |

| At 30 September 2025 | - |  | 2,643 |  | 2,643 |  |

| NET BOOK VALUE

| At 30 September 2025 | 725,000 |  | 7 |  | 725,007 |  |

| At 30 September 2024 | 700,000 |  | 3,586 |  | 703,586 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2017 | 432,198 |  | - |  | 432,198 |  |

| Valuation in 2019 | (100,000 | ) | - |  | (100,000 | ) |

| Valuation in 2021 | 50,000 |  | - |  | 50,000 |  |

| Valuation in 2022 | 100,000 |  | - |  | 100,000 |  |

| Valuation in 2025 | 25,000 |  | - |  | 25,000 |  |

| Cost | 217,802 |  | 2,650 |  | 220,452 |  |

725,000 |  | 2,650 |  | 727,650 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 217,802 |  | 217,802 |  |

| Freehold land and buildings were valued on an open market basis on 30 September 2025 by Mr S Holmes, Director .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 45,419 |  | 50,682 |  |

Holmes Mitchell Properties Limited (Registered number: 04910717)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 18,977 |  | 17,125 |  |

| Payments on account | 25,000 |  | 25,000 |  |

| Taxation and social security | 20,300 |  | 28,568 |  |

| Other creditors | 624 |  | 603 |  |

64,901 |  | 71,296 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 222,287 |  | 243,116 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 146,340 |  | 174,614 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| S Holmes

| Balance outstanding at start of year | 15,500 |  | 29,000 |  |

| Amounts advanced | 12,875 |  | 15,500 |  |

| Amounts repaid | (15,500 | ) | (29,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,875 |  | 15,500 |  |

| J Mitchell

| Balance outstanding at start of year | 15,500 |  | 29,000 |  |

| Amounts advanced | 12,875 |  | 15,500 |  |

| Amounts repaid | (15,500 | ) | (29,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,875 |  | 15,500 |  |