M D D Properties Ltd

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—8

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Company No. 08600000

Director's Report For The Year Ended 31 July 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 July 2025.

Directors

The director who held office during the year were as follows:

Mr Daniel Shore

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Daniel Shore

Director

04/11/2025

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M D D Properties Ltd

Accountant's Report

For The Year Ended 31 July 2025

Accountant's Report

Report to the director on the preparation of the unaudited statutory accounts of M D D Properties Ltd for the year ended 31 July 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of M D D Properties Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of M D D Properties Ltd , as a body, in accordance with the terms of our engagement letter dated 10 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of M D D Properties Ltd and state those matters that we have agreed to state to the director of M D D Properties Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M D D Properties Ltd and its director as a body for our work or for this report.

It is your duty to ensure that M D D Properties Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M D D Properties Ltd . You consider that M D D Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of M D D Properties Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

04/11/2025

Velocity Accounting Solutions Limited

ACCA

Unit C4, Centenary Works

Little London Road

Woodseats, Sheffield

South Yorkshire

S8 0UJ

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M D D Properties Ltd

Profit and Loss Account

For The Year Ended 31 July 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		61,425	10,967

GROSS PROFIT		61,425	10,967

Administrative expenses		(10,773 )	(6,723 )

OPERATING PROFIT		50,652	4,244
Other interest receivable and similar income		311	-
Interest payable and similar charges		(14,529 )	(1,370 )

PROFIT BEFORE TAXATION		36,434	2,874
Tax on Profit		(5,635 )	(1,898 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		30,799	976

The notes on pages 7 to 8 form part of these financial statements.

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M D D Properties Ltd

Balance Sheet

As At 31 July 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,033,791		621,909

			1,033,791		621,909
CURRENT ASSETS
Debtors	5	-		170
Cash at bank and in hand		13,441		1,982

		13,441		2,152
Creditors: Amounts Falling Due Within One Year	6	(407,271 )		(273,288 )

NET CURRENT ASSETS (LIABILITIES)			(393,830 )		(271,136 )

TOTAL ASSETS LESS CURRENT LIABILITIES			639,961		350,773

Creditors: Amounts Falling Due After More Than One Year	7		(560,389 )		(302,000 )

NET ASSETS			79,572		48,773

CAPITAL AND RESERVES
Called up share capital	8		1		1
Revaluation reserve	9		42,794		42,794
Profit and Loss Account			36,777		5,978

SHAREHOLDERS' FUNDS			79,572		48,773

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M D D Properties Ltd

Balance Sheet (continued)

As At 31 July 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Daniel Shore

Director

04/11/2025

The notes on pages 7 to 8 form part of these financial statements.

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M D D Properties Ltd

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

M D D Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08600000 . The registered office is Arnold Works, Stevenson Road, Sheffield, S9 3XG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 August 2024	621,909
Additions	411,882

As at 31 July 2025	1,033,791

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M D D Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	170

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2	120
Bank loans and overdrafts	12,600	12,600
Amounts owed to group undertakings	39,820	48,882
Other creditors	349,214	208,614
Taxation and social security	5,635	3,072

	407,271	273,288

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	559,739	301,350
Other creditors	650	650

	560,389	302,000

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

9. Reserves

	Revaluation Reserve
	£
As at 1 August 2024	42,794

As at 31 July 2025	42,794

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Director	Mr Daniel Shore

Company Number	08600000

Registered Office	Arnold Works
	Stevenson Road
	Sheffield
	S9 3XG

Accountants	Velocity Accounting Solutions Limited
	ACCA
	Unit C4, Centenary Works
	Little London Road
	Woodseats, Sheffield
	South Yorkshire
	S8 0UJ