Company registration number: 02941433
Annual report and unaudited financial statements
for the year ended 30 June 2025
for
M & M Investments (UK) Limited
Pages for filing with the Registrar
Company registration number: 02941433
M & M Investments (UK) Limited
Balance sheet
as at 30 June 2025
2025 2024
Note £ £ £ £
Fixed assets
Investment property 4 2,450,000 2,100,000
2,450,000 2,100,000
Current assets
Debtors 5 488,119 513,269
Cash at bank and in hand 326,808 104
814,927 513,373
Creditors: amounts falling due within one
year 		6 (569,948) (591,649)
Net current assets/(liabilities) 244,979 (78,276)
Total assets less current liabilities 2,694,979 2,021,724
Creditors: Amounts falling due after more
than one year 		7 (926,720) (542,427)
Provisions for liabilities (445,056) (268,649)
NET ASSETS 1,323,203 1,210,648
Capital and reserves
Called up share capital 1 1
Other reserves 1,578,944 1,405,351
Profit and loss account (255,742) (194,704)
TOTAL EQUITY 1,323,203 1,210,648
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 02941433
M & M Investments (UK) Limited
Balance sheet - continued
as at 30 June 2025
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 to the Registrar.
Signed by:
Mr L Michaelides, Director
19 June 2026
2
M & M Investments (UK) Limited
Notes to the financial statements
for the year ended 30 June 2025
1 Company information
M & M Investments (UK) Limited is a private company registered in England and Wales. Its registered number is 02941433. The company is limited by shares. Its registered office is 18-20 Frognal, London, NW3 6AG.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 its 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 taxation. 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.
3
M & M Investments (UK) Limited
Notes to the financial statements - continued
for the year ended 30 June 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Investment property
£
Valuation
At 1 July 2024 2,100,000
Disposals -
Revaluations 350,000
At 30 June 2025 2,450,000
5 Debtors
2025 2024
£ £
Amounts owed by participating interests 426,047 451,197
Other debtors 62,072 62,072
488,119 513,269
4
M & M Investments (UK) Limited
Notes to the financial statements - continued
for the year ended 30 June 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 1,926 22,080
Amounts owed to participating interests 239,867 236,967
Amounts owed to directors 126,137 119,596
Other creditors 150,981 150,981
Taxation 21,419 35,405
Accruals and deferred income 29,618 26,620
569,948 591,649
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 926,720 542,427
8 Secured debts
Bank loans secured on the Property Investments amount to £925,000
( 2024- £558,760)
9 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024.
2025 2024
£ £
Lakis Michaelides
Balance outstanding at start of year (119,596) (109,096)
Amounts repaid (6,541) (10,500)
Balance outstanding at end of year (126,137) (119,596)
The Directos loan is interest free without specific terms for repayment
10 Share capital
Allotted, issued and fully paid one Ordinary £1 share ( 2024 -one Ordinary £1 share)
11 Related party transactions
5
M & M Investments (UK) Limited
Notes to the financial statements - continued
for the year ended 30 June 2025
11 Related party transactions - continued
During the year , the company engaged in transactions with several related companies under common control and ownership. These transactions comprise short term working capital funding, which is unsecured, interest free and repayable on demand.

The transactions during the year amounted to a net £22,150 received.
The balances owed to and from these companies are
shown as participating interests in notes to the accounts and amounted as follows
Amounts owed from Participating interest companies £426,047 (2004-£451,197).
Amounts owed to Participating interest companies £239,967 ( 2004-£236,967).
12 Invesment Property
Historical cost £426,000
Previous years Fair value increases £1,150,000
Current years Fair value increase £350,000
Fair value at 30 June 2026 £2,450,000

The Investment Properties were valued on an open market basis on 30 June 2025 by the Director Lakis Michaelides
13 Provision for liabilites
Deferred tax

At 1 July 2024 £268,649
Provided in year £176,407
At 30 June 2025 £445,056
14 Reserves
Retained Earnings
At 1 July 2024 £(194,703)
Deficit for year £(61,038)
At 30 June 2025 £(255,742)

Fair Value Reserve
At 1 July 2024 £1,405,351
Fair value Increase in year on revaluation £350,000
Deferred tax adjustment £(176,407)
At 30 June 2025 £1,578,944


6