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Company Registration No. 11604992 (England and Wales)
M K & Sons Properties Ltd Unaudited accounts for the year ended 31 October 2025
M K & Sons Properties Ltd Unaudited accounts Contents
Page
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M K & Sons Properties Ltd Company Information for the year ended 31 October 2025
Directors
Modestas Kurpeikis Kristina Alsyte
Company Number
11604992 (England and Wales)
Registered Office
112-113 High Street Lincoln Lincolnshire LN5 7PY UNITED KINGDOM
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA Templar Accounting & Business Support Services Limited (Incorp: Blake and Co ) 112 - 113 High Street, Lincoln, Lincolnshire LN5 7PY
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M K & Sons Properties Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
970 
1,212 
Investment property
884,287 
884,287 
885,257 
885,499 
Current assets
Debtors
31,764 
33,000 
Cash at bank and in hand
3,754 
4,807 
35,518 
37,807 
Creditors: amounts falling due within one year
(17,832)
(14,264)
Net current assets
17,686 
23,543 
Total assets less current liabilities
902,943 
909,042 
Creditors: amounts falling due after more than one year
(663,214)
(674,048)
Net assets
239,729 
234,994 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
226,195 
226,195 
Profit and loss account
13,434 
8,699 
Shareholders' funds
239,729 
234,994 
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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
Modestas Kurpeikis Director Company Registration No. 11604992
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M K & Sons Properties Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
M K & Sons Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 11604992. The registered office is 112-113 High Street, Lincoln, Lincolnshire, LN5 7PY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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M K & Sons Properties Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 November 2024
4,624 
At 31 October 2025
4,624 
Depreciation
At 1 November 2024
3,412 
Charge for the year
242 
At 31 October 2025
3,654 
Net book value
At 31 October 2025
970 
At 31 October 2024
1,212 
5
Investment property
2025 
£ 
Fair value at 1 November 2024
884,287 
At 31 October 2025
884,287 
All four properties after renovation are classified as buy-to-let properties with 75% loan to value liabilities attached. The valuations have been carried out in support of the loans by qualified staff of the funding facilities. Valuation of properties = £843,667 + revaluations = £40,620 Market value £884,287 supporting the loans of some £663,214 (75% loan to value)
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
(3,586)
- 
Amounts falling due after more than one year
Other debtors
35,350 
33,000 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
2,670 
2,750 
Taxes and social security
3,599 
- 
Loans from directors
723 
674 
Accruals
840 
840 
17,832 
14,264 
A £10,000 liability being the amount falling due within 12 months of the bounce back loan becoming live £50,000 Original loan in total
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M K & Sons Properties Ltd Notes to the Accounts for the year ended 31 October 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
663,214 
674,048 
Interest only buy-to-let loans have been obtained to the value of £663,214 representing 75% of the market valuation of the properties.
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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