Middle Assendon Investments Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14425745

Middle Assendon Investments Ltd

Filleted Unaudited Financial Statements

31 October 2025

Middle Assendon Investments Ltd

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	1,333,204	1,285,105
Investments	5	1,147,267	1,073,287
		------------	------------
		2,480,471	2,358,392

Current assets

Debtors	6	100	100
Cash at bank and in hand		1,283	19,649
		-------	--------
		1,383	19,749

Creditors: amounts falling due within one year	7	2,371,820	2,321,760
		------------	------------
Net current liabilities		2,370,437	2,302,011
		------------	------------
Total assets less current liabilities		110,034	56,381
		---------	--------
Net assets		110,034	56,381
		---------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	109,934	56,281
	---------	--------
Shareholders funds	110,034	56,381
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Middle Assendon Investments Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Mr S J Parsons

Director

Company registration number: 14425745

Middle Assendon Investments Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Artemis Houses, 4a Bramley Road, Mount Farm, Milton Keynes, Bucks, MK1 1PT, England.

2. Statement of compliance

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'.

3. Accounting policies

Basis of preparation

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.

Going concern

The accounts have been prepared on a going concern basis, assuming the continued support of the directors and shareholders.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Tangible assets

	Freehold property
	£
Cost
At 1 November 2024	1,285,105
Additions	48,099
	------------
At 31 October 2025	1,333,204
	------------
Depreciation
At 1 November 2024 and 31 October 2025	–
	------------
Carrying amount
At 31 October 2025	1,333,204
	------------
At 31 October 2024	1,285,105
	------------

5. Investments

	Other investments other than loans
	£
Cost
At 1 November 2024	1,073,287
Additions	73,980
	------------
At 31 October 2025	1,147,267
	------------
Impairment
At 1 November 2024 and 31 October 2025	–
	------------

Carrying amount
At 31 October 2025	1,147,267
	------------
At 31 October 2024	1,073,287
	------------

6. Debtors

	2025	2024
	£	£
Other debtors	100	100
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	2,371,820	2,321,760
	------------	------------

8. Related party transactions

During the year the company was owed £2,370,500.00 2024:(£2,320,500.00)to Albion Land Asset Management Ltd and in this company Mr S Parsons is a director and shareholder in.