M44 Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11811008 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

M44 PROPERTIES LIMITED

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

6

DIRECTORS:

Mr A S Smith

Mr R B Smith

REGISTERED OFFICE:

15 Carr Road

Irlam

Manchester

Lancashire

M44 6GA

REGISTERED NUMBER:

11811008 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The directors present their report with the financial statements of the company for the year ended 30 April 2026.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 May 2025 to the date of this report.

The beneficial interests of the directors holding office at 30 April 2026 in the shares of the company, according to the register of directors' interests, were as follows:

30.4.26

1.5.25

Ordinary shares of £1 each

Mr A S Smith

1

Mr R B Smith

1

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr A S Smith - Director

12 July 2026

FIXED ASSETS

Investment property

4

180,000

CURRENT ASSETS

Cash at bank

18,160

13,161

CREDITORS

Amounts falling due within one year

5

(45,742

)

(43,714

)

NET CURRENT LIABILITIES

(27,582

)

(30,553

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

152,418

149,447

CREDITORS

Amounts falling due after more than one
year

6

(95,495

)

(95,495

)

PROVISIONS FOR LIABILITIES

(9,399

)

(9,399

)

NET ASSETS

47,524

44,553

CAPITAL AND RESERVES

Called up share capital

2

Fair value reserve

8

40,071

Retained earnings

7,451

4,480

SHAREHOLDERS' FUNDS

47,524

44,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 July 2026 and were signed on its behalf by:

Mr A S Smith - Director

Mr R B Smith - Director

1.	STATUTORY INFORMATION

M44 Properties 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.

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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

180,000

NET BOOK VALUE

At 30 April 2026

180,000

At 30 April 2025

180,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 2023

49,470

Cost

130,530

180,000

If investment had not been revalued it would have been included at the following historical cost:

30.4.26

30.4.25

£

Cost

130,530

Investment property was valued on an open market basis on 30 April 2024 by the directors of the Company .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Taxation and social security

931

8

Other creditors

44,811

43,706

45,742

43,714

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Other creditors

95,495

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

Other loans

95,495

Bank loans are secured by way of a charge over the investment property, being 29 Ferryhill Road, Irlam, Manchester M44 6BD.

8.

RESERVES

Fair

value

reserve

£

At 1 May 2025

and 30 April 2026

40,071

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.