REGISTERED NUMBER: 07761387 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MENTMORE GRANSDEN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H O Warner

N Cox

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

07761387 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

2,571

3,428

Investment property

5

17,331,586

23,000,000

17,334,157

23,003,428

CURRENT ASSETS

Debtors

6

204,483

461,965

Cash at bank

405,046

28,891

609,529

490,856

CREDITORS

Amounts falling due within one year

7

757,428

75,370

NET CURRENT (LIABILITIES)/ASSETS

(147,899

)

415,486

TOTAL ASSETS LESS CURRENT LIABILITIES

17,186,258

23,418,914

CREDITORS

Amounts falling due after more than one year

8

(9,201,534

)

(15,136,567

)

PROVISIONS FOR LIABILITIES

(643

)

-

NET ASSETS

7,984,081

8,282,347

CAPITAL AND RESERVES

Called up share capital

18

18

Revaluation reserve

9

6,214,528

8,390,510

Retained earnings

1,769,535

(108,181

)

SHAREHOLDERS' FUNDS

7,984,081

8,282,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

H O Warner - Director

1.	STATUTORY INFORMATION

Mentmore Gransden 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

17,258

DEPRECIATION

At 1 January 2025

13,830

Charge for year

857

At 31 December 2025

14,687

NET BOOK VALUE

At 31 December 2025

2,571

At 31 December 2024

3,428

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

23,000,000

Disposals

(5,668,414

)

At 31 December 2025

17,331,586

NET BOOK VALUE

At 31 December 2025

17,331,586

At 31 December 2024

23,000,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

6,214,528

Cost

11,117,058

17,331,586

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

8,107

157,462

Other debtors

196,376

304,503

204,483

461,965

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

20,601

9,297

Taxation and social security

664,622

53,889

Other creditors

72,205

12,184

757,428

75,370

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

8,440,486

14,375,519

Other creditors

761,048

761,048

9,201,534

15,136,567

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

8,440,486

14,375,519

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

8,390,510

Revaln in year

(2,175,982

)

At 31 December 2025

6,214,528

10.	RELATED PARTY DISCLOSURES

During the year, the business undertook activities in the ordinary course of business by H Tidiman Ltd, a company in which H Warner is a director and shareholder. As at yearend, the company owed £761,048 (2024 - £761,048)