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S&M Properties (NW) Ltd

Unaudited Financial Statements for the Year Ended 31 January 2026

| S&M Properties (NW) Ltd (Registered number: 14586108) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S&M Properties (NW) Ltd |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | S C Birch

| M I Ogburn

| REGISTERED OFFICE: | 48 - 52 Penny Lane

| Mossley Hill

| Liverpool

| Merseyside

| L18 1DG

| REGISTERED NUMBER: | 14586108 (England and Wales)

| ACCOUNTANTS: | Matthews Sutton & Co Ltd

| Chartered Certified Accountants

| 48 - 52 Penny Lane

| Mossley Hill

| Liverpool

| Merseyside

| L18 1DG

| S&M Properties (NW) Ltd (Registered number: 14586108) |

Balance Sheet

31 January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 240,000 |  | 195,566 |  |

CURRENT ASSETS

Debtors | 5 | 5,850 |  | 132 |  |

Cash at bank | 666 |  | 724 |  |

6,516 |  | 856 |  |

CREDITORS

Amounts falling due within one year | 6 | 53,362 |  | 72,330 |  |

NET CURRENT LIABILITIES | (46,846 | ) | (71,474 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 193,154 |  | 124,092 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (180,000 | ) | (130,345 | ) |

PROVISIONS FOR LIABILITIES | (5,504 | ) | - |  |

NET ASSETS/(LIABILITIES) | 7,650 |  | (6,253 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 8 | 23,464 |  | - |  |

Retained earnings | (15,914 | ) | (6,353 | ) |

7,650 |  | (6,253 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

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

| S&M Properties (NW) Ltd (Registered number: 14586108) |

Balance Sheet - continued

31 January 2026

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 21 July 2026 and were signed on its behalf by:

S C Birch - Director

| S&M Properties (NW) Ltd (Registered number: 14586108) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| S&M Properties (NW) Ltd 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.

| Turnover

| Turnover represents net rent receivable

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025 | 195,566 |  |

| Additions | 15,466 |  |

| Revaluations | 28,968 |  |

| At 31 January 2026 | 240,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | 240,000 |  |

| At 31 January 2025 | 195,566 |  |

| Investment properties were valued using market data by the director on the 31/01/2026.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 5,850 |  | 132 |  |

| S&M Properties (NW) Ltd (Registered number: 14586108) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | - |  | 6,900 |  |

| Trade creditors | 96 |  | 96 |  |

| Other creditors | 53,266 |  | 65,334 |  |

53,362 |  | 72,330 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 180,000 |  | 130,345 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 180,000 |  | 109,445 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| Retained Earnings | 23,464 |  |

| At 31 January 2026 | 23,464 |  |