MPG Properties & Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 16295316

		31 March 2026
	Notes	£	£
FIXED ASSETS
Investment Properties	4		154,763

			154,763
CURRENT ASSETS
Debtors	5	768
Cash at bank and in hand		2,262

		3,030
Creditors: Amounts Falling Due Within One Year	6	(51,862 )

NET CURRENT ASSETS (LIABILITIES)			(48,832 )

TOTAL ASSETS LESS CURRENT LIABILITIES			105,931

Creditors: Amounts Falling Due After More Than One Year	7		(109,200 )

NET LIABILITIES			(3,269 )

CAPITAL AND RESERVES
Called up share capital	9		1
Profit and Loss Account			(3,270 )

SHAREHOLDERS' FUNDS			(3,269)

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MPG Properties & Investments Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M P Gregson

Director

8 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

MPG Properties & Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16295316 . The registered office is Unit E56 Ayrton House, Commerce Way, Liverpool, Merseyside, L8 7BA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the

foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Investment Properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

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MPG Properties & Investments Ltd

Notes to the Financial Statements (continued)

For the Period 5 March 2025 to 31 March 2026

4. Investment Property

	31 March 2026
	£
Fair Value
As at 5 March 2025	-
Additions	154,763

As at 31 March 2026	154,763

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects their fair value.

5. Debtors

	31 March 2026
	£
Due within one year
Other debtors	768

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Other creditors	51,862

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026
	£
Bank loans	109,200

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	31 March 2026
	£
Bank loans	109,200

8. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured by fixed charges over the properties to which the loans relate.

	31 March 2026
	£
Bank loans and overdrafts	109,200

9. Share Capital

	31 March 2026
	£
Called Up Share Capital not Paid	1

Amount of Allotted, Called Up Share Capital	1

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MPG Properties & Investments Ltd

Notes to the Financial Statements (continued)

For the Period 5 March 2025 to 31 March 2026

10. Related Party Transactions

The following related party transactions were undertaken during the year:

During the year the company made payments to a connected company totalling £200, and received payments from the company totalling £50,550. The amount owed to the connected company at the year end was £50,350.

No dividends were paid to the directors in respect of their shareholdings.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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