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Registered number: 13041579 MITRE YARD HOLDINGS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
MITRE YARD HOLDINGS LIMITED REGISTERED NUMBER: 13041579 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 5 | 3,315,997 |  | 3,315,997 |
Creditors: amounts falling due within one year | 6 | (4,154,098) |  | (3,946,498) |
Net current liabilities |  |  | (838,101) |  | (630,501)
Net liabilities |  |  | (838,101) |  | (630,501)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 24 |  | 24
Profit and loss account |  |  | (838,125) |  | (630,525)
|  |  | (838,101) |  | (630,501)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 by:
Gary Hilton Sacks
Director
Date: 2 July 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
MITRE YARD HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Mitre Yard Holdings Limited (the "Company") is a private company limited by share capital, incorporated under the UK Companies Act 2006 and domiciled in England. The address of the Company's registered office is Regina House, 124 Finchley Road, London, NW3 5JS. 2.Accounting policies
| 2.1 | Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all reporting periods presented, unless otherwise stated.
| 2.2 | Basis of preparation of financial statements
The financial statements of the Company have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, and the UK Companies Act 2006. The preparation of financial statements in conformity with Financial Reporting Standard 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company's accounting policies. Details of those estimates and/or judgments made in applying the Company's accounting policies towards the preparation of these financial statements that may be considered as yielding a significant risk of a material adjustment being made to the carrying amounts of assets and/or liabilities reported in the balance sheet during the next financial reporting period are disclosed in note 3 to the financial statements.
| 2.3 | Functional and presentational currency
Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency"). The functional currency of the Company and the currency in which the financial statements are presented (the "presentational currency") is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.
| 2.4 | Going concern
The directors accept that although there does exist an inherent uncertainty that may cast doubt about the ability of the Company to continue as a going concern, as is the case with all companies; the directors consider the uncertainty to be sufficiently insignificant, given the Company's observed operational activity during the year ended 30 November 2025, expected operational activity for the foreseeable future and availability of adequate financial resources from fellow group company City & Docklands Management Limited to meet the Company's operational cash flow requirements, such that the application of going concern basis in preparing the Company's financial statements remains appropriate. The directors have therefore prepared the Company's financial statements under the going concern basis. Page 2
MITRE YARD HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form. Financial assets and liabilities are recognised in the balance sheet upon becoming party to the contractual provisions of the instrument. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or the financial asset is transferred along with substantially all the risks and rewards of ownership of the asset to another party. Financial liabilities are derecognised only when the Company’s obligations are discharged, cancelled or expired. The measurement of specific financial assets, financial liabilities and equity is outlined in notes 2.7 to 2.9:
| 2.7 | Debtors
Debtors are initially measured at transaction price (i.e fair value) and subsequently held, at transaction price less provision for impairment of assets.
| 2.8 | Creditors
Creditors are initially measured and subsequently held at transaction price.
| 2.9 | Equity
Ordinary share capital, shown in equity, is initially measured and subsequently held at its nominal value. Where the transaction price for issued shares exceeds their nominal value, the difference is shown under equity in a share premium account with any directly attributable transaction costs associated with the issuing of said shares deducted from said share premium account. Page 3
MITRE YARD HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. Although the expected outcome of said estimates and assumptions will, by definition, seldom equal the related actual results; estimates and judgments made are continually re-evaluated and are based on historical experience as well as other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements, estimates and assumptions that are considered as having a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period are addressed below: Impairment of debtors When assessing the recoverable value, the director considers a variety of factors including the ageing profile of the debt, historical and market experience with the debtor and the quality of communications to date.
4. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
Page 4
MITRE YARD HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,315,997 | 3,315,997
|  | 3,315,997 | 3,315,997
| Debtors falling due within one year are unsecured, interest-free and repayable on demand with no fixed date of repayment. At the balance sheet date, the provision for impairment against debtors falling due within one year was £nil (2024: £nil).
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,800 | 285,562
| Other creditors | 4,147,298 | 3,660,936
|  | 4,154,098 | 3,946,498
7. | Financial instruments
The Company held no financial instruments that would require specific disclosure under sections 1.12, 11 or 12 of Financial Reporting Standard 102 and/or paragraph 36 of Schedule 1 to the Companies Act 2006.
8. | Contingent liabilities
The Company is party to a cross guarantee in which a fixed charge with negative pledge over all present and future assets of the Company has been granted in respect of any and all amounts owed towards loan finance arrangements entered into by certain companies under common control.
9. | Related party transactions
| The Company has taken advantage of exemptions provided by Section 33 of Financial Reporting Standard 102 from the requirement to disclose transactions undertaken or balances carried forward as at the balance sheet date between the Company and its wholly-owned subsidiary undertakings.
10. | Controlling party
The Company was under the control of its directors during the reporting period. Page 5
MITRE YARD HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 November 2025 was unqualified. The audit report was signed on 2 July 2026 by Richard Paul (senior statutory auditor) on behalf of Nyman Libson Paul LLP.
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