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Registered number: 15104583
St Mary's Investment Properties Ltd
Financial Statements
For The Year Ended 31 October 2025
ENCY&LINE LTD
1 Grove Road
Maidenhead
Surrey
SL6 1LW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15104583
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,334 -
Investment Properties 5 2,549,429 1,209,664
Investments 6 6 -
2,551,769 1,209,664
CURRENT ASSETS
Debtors 7 8,151 9,015
Cash at bank and in hand 53,910 30,202
62,061 39,217
Creditors: Amounts Falling Due Within One Year 8 (1,522,403 ) (473,583 )
NET CURRENT ASSETS (LIABILITIES) (1,460,342 ) (434,366 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,091,427 775,298
Creditors: Amounts Falling Due After More Than One Year 9 (779,874 ) (765,891 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,225 ) -
NET ASSETS 242,328 9,407
CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 276,899 -
Profit and Loss Account (34,671 ) 9,307
SHAREHOLDERS' FUNDS 242,328 9,407
Page 1
Page 2
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr SAMI WASIF
Director
14/07/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
St Mary's Investment Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15104583 . The registered office is Unit 1, 40-48 Bromells Road, London, SW4 0BG.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0.00
Fixtures & Fittings 25%
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Current and deferred 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 and deferred 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. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 November 2024 -
Additions 3,112
As at 31 October 2025 3,112
Depreciation
As at 1 November 2024 -
Provided during the period 778
As at 31 October 2025 778
Net Book Value
As at 31 October 2025 2,334
As at 1 November 2024 -
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 1,209,664
Additions 1,062,866
Revaluations 276,899
As at 31 October 2025 2,549,429
Investment property was valued on an open market basis on 31 October 2025 by registered valuer.
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 2,272,530 -
Page 4
Page 5
6. Investments
Unlisted
£
Cost or Valuation
As at 1 November 2024 -
Additions 6
As at 31 October 2025 6
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 6
As at 1 November 2024 -
New investments during financial year ended 31/10/2025:
CHINE MANAGEMENT COMPANY LIMITED(THE)
Registered office: United Kingdom
Nature of business: letting and operating of own or leased real estate
Class of shares:Ordinary
Holding: 66.67%
Financial Year ended 31 March 2025 ( No trade )
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 8,151 2,250
Due after more than one year
Other debtors - 6,765
8,151 9,015
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,612 164
Corporation tax 2,183 2,183
Director Loan Account 6 -
Directors' loan accounts 1,506,602 471,236
1,522,403 473,583
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 711,750 711,750
Other creditors 68,124 54,141
779,874 765,891
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 - 9,307
Profit for the year and total comprehensive income - 232,921
Movements in fair value reserve 276,899 -
Transfer from revaluation reserve - (276,899)
As at 31 October 2025 276,899 (34,671 )
Page 6