REGISTERED NUMBER: 09285736 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

M & J Pyne Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M P Pyne

Mrs J A Pyne

REGISTERED OFFICE:

The Cleve

Mantle Street

Wellington

Somerset

TA21 8SN

REGISTERED NUMBER:

09285736 (England and Wales)

ACCOUNTANTS:

GSS Accountants Limited

The Cleve

Mantle Street

Wellington

Somerset

TA21 8SN

FIXED ASSETS

Tangible assets

4

2,557

-

Investments

5

200

200

Investment property

6

953,322

135,825

956,079

136,025

CURRENT ASSETS

Debtors

7

3,442

-

Cash at bank

41,572

100,300

45,014

100,300

CREDITORS

Amounts falling due within one year

8

24,293

4,450

NET CURRENT ASSETS

20,721

95,850

TOTAL ASSETS LESS CURRENT LIABILITIES

976,800

231,875

CREDITORS

Amounts falling due after more than one year

9

986,337

218,433

NET (LIABILITIES)/ASSETS

(9,537

)

13,442

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(9,637

)

13,342

(9,537

)

13,442

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 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 24 July 2026 and were signed on its behalf by:

Mrs J A Pyne - Director

1.	STATUTORY INFORMATION

M & J Pyne Holdings 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is not provided on land.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

3,409

At 31 October 2025

3,409

DEPRECIATION

Charge for year

852

At 31 October 2025

852

NET BOOK VALUE

At 31 October 2025

2,557

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

200

NET BOOK VALUE

At 31 October 2025

200

At 31 October 2024

200

Under the provision of section 398 of the Companies Act 2006 the companies are exempt from preparing consolidated accounts and have not done so, therefore the accounts show information about the companies as individual entities.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

135,825

Additions

817,497

At 31 October 2025

953,322

NET BOOK VALUE

At 31 October 2025

953,322

At 31 October 2024

135,825

The directors consider the value of investment property at 31 October 2025 to be the same as cost.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

3,442

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

23,333

-

Tax

-

3,130

Accruals and deferred income

960

1,320

24,293

4,450

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

23,334

-

Bank loans - 2-5 years

285,833

-

Amounts owed to group undertakings

677,170

218,433

986,337

218,433