REGISTERED NUMBER: 01100851 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

MMC Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Cox

J H Londal

Mrs J M Cox

Mrs J S Ray

REGISTERED OFFICE:

2 Castle Business Village

Station Road

Hampton

Middlesex

TW12 2BX

REGISTERED NUMBER:

01100851 (England and Wales)

ACCOUNTANTS:

PB Associates

Chartered Accountants and Chartered Tax Advisers

2 Castle Business Village

Station Road

Hampton

Middlesex

TW12 2BX

FIXED ASSETS

Investments

4

1

1

Investment property

5

14,053,500

14,053,500

14,053,501

14,053,501

CURRENT ASSETS

Debtors

6

1,909,347

1,040,845

Cash at bank

615,583

1,227,637

2,524,930

2,268,482

CREDITORS

Amounts falling due within one year

7

468,755

392,692

NET CURRENT ASSETS

2,056,175

1,875,790

TOTAL ASSETS LESS CURRENT LIABILITIES

16,109,676

15,929,291

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

9

5,759,163

5,759,163

Retained earnings

9

10,350,413

10,170,028

SHAREHOLDERS' FUNDS

16,109,676

15,929,291

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

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

J H Londal - Director

C M Cox - Director

1.	STATUTORY INFORMATION

MMC Investments 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.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

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.

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.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

147,089

PROVISIONS

At 1 August 2024

and 31 July 2025

147,088

NET BOOK VALUE

At 31 July 2025

1

At 31 July 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

14,053,500

NET BOOK VALUE

At 31 July 2025

14,053,500

At 31 July 2024

14,053,500

Investment properties are stated in the balance sheet at their open market values as at 31 July 2022. In the opinion of the directors, the portfolio market value was £14,053,500 at the balance sheet date. The deficit on revaluation has been taken to revaluation reserve. The historic cost of these investment properties is £3,756,244.

The potential taxation liability arising in the event of a sale of these properties amounts to approximately £1,960,000.

Fair value at 31 July 2025 is represented by:

£

Valuation in 2009

8,767,047

Valuation in 2018

5,976,709

Valuation in 2022

(4,446,500

)

Cost

3,756,244

14,053,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

141,141

69,703

Amounts owed by group undertakings

1,731,935

911,670

Other debtors

36,271

59,472

1,909,347

1,040,845

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

22,522

26,033

Taxation and social security

147,666

106,975

Other creditors

298,567

259,684

468,755

392,692

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1.00

100

100

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 August 2024

10,170,028

5,759,163

15,929,191

Profit for the year

456,372

456,372

Dividends

(275,987

)

(275,987

)

At 31 July 2025

10,350,413

5,759,163

16,109,576

10.	RELATED PARTY DISCLOSURES

During the year, the company paid £300,000 (2024: £300,000) as management fees to M.M. Cox Properties Limited, a subsidiary undertaking.

Included in debtors at the year end is £1,731,935 (2024: £911,670) owed by MM Cox Properties Limited.

During the year, the company paid a total dividend of £275,987 (2024: £269,256).