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Registered number: 12942239 MORPETH COURT HOUSE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
MORPETH COURT HOUSE LTD REGISTERED NUMBER: 12942239 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 820 |  | -
|  |  | 820 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 80,171 |  | 39,243 |
Cash at bank and in hand | 6 | 15,202 |  | 33,831 |
|  | 95,373 |  | 73,074 |
Creditors: amounts falling due within one year | 7 | (63,474) |  | (61,085) |
Net current assets |  |  | 31,899 |  | 11,989
Total assets less current liabilities |  |  | 32,719 |  | 11,989
Net assets |  |  | 32,719 |  | 11,989
Capital and reserves |  |  |  |  |
Share premium account |  |  | 1 |  | 1
Profit and loss account |  |  | 32,718 |  | 11,988
|  |  | 32,719 |  | 11,989
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MORPETH COURT HOUSE LTD REGISTERED NUMBER: 12942239 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 July 2026.
Shaban Suleman
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Morpeth Court House Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration number of 12942239. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, England, B16 8SP. The principal activity of the company in the year under review was that of residents property management. The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required. Page 3
MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Avg. number of employees | 1 | 1
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 1,025
| At 31 October 2025 | 1,025
| Depreciation |
| Charge for the year on owned assets | 205
| At 31 October 2025 | 205
| Net book value |
| At 31 October 2025 | 820
| At 31 October 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by joint ventures and associated undertakings | 33,597 | -
| Other debtors | 46,574 | 39,243
|  | 80,171 | 39,243
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
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MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 6.Cash and cash equivalents (continued)
| Cash at bank and in hand | 15,202 | 33,831
|  | 15,202 | 33,831
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MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 5,374 | 2,985
| Other creditors | 58,100 | 58,100
|  | 63,474 | 61,085
8. | Related party transactions
| Mr S Suleman is the sole director and shareholder of the company. During the year the director recieved loans of £2,466 from the company. As at the balance sheet date, the director owed the company £ 8,877 (2024: £6,411), which is shown in Other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Mr S Suleman is also trade as Shaban Properties. During the year the company transacted with Shaban Properties for good and services for a net amount of £nil. As at the balance sheet date, the company owed £Nil (2024: £Nil) to Shaban Properties. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet Mr S Suleman is also a director and shareholder of Ballentine Properties Limited. During the year the company transacted with Ballentine Properties Limited for good and services for a net amount of £nil. As at the balance sheet date, the company owed Ballentine Properties Limited £30,000 (2024: £30,000), which shown in other creditors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet Mr S Suleman is also a director and shareholder of Peckvale Limited. During the year the company transacted with Peckvale Limited for good and services for a net amount of £9,210. As at the balance sheet date, the Peckvale Limited owed the company £9,210 (2024: £Nil) which shown in other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Mr S Suleman is also a director and shareholder of Peckhouse Development Limited.
Page 8
MORPETH COURT HOUSE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 8.Related party transactions (continued)
| During the year the company transacted with Peckhouse Development Limited for good and services for a net amount of £nil. As at the balance sheet date, the Peckhouse Development Limited owed the company £26,800 (2024: £26,800) which shown in other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Mr S Suleman is also a director and shareholder of Ballentine (2024) Limited. During the year the company transacted with Ballentine (2024) Limited for good and services for a net amount of £15,630. As at the balance sheet date, the Ballentine (2024) Limited owed the company £15,630 (2024: £nil) which shown in other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Mr S Suleman is also a director and shareholder of Blindburn Property Limited. During the year the company transacted with Blindburn Property Limited for good and services for a net amount of £8,757. As at the balance sheet date, the Ballentine Property Development Limited owed the company £8,757 (2024: £nil) which shown in other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Mr S Suleman is also a director and shareholder of Growtime Limited. During the year, the company transacted with Growtime Limited for good and services for a net amount of £nil. As at the balance sheet date, the Growtime Limited owed the company £6,032 (2024: £6,032) which shown in other debtors due within one year. The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
9. | Controlling party
During the year the company was under the control of its sole shareholder and director, Mr S Suleman.
Page 9