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MASCHLER PROPERTIES LIMITED

Registered Number
10405878
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

MASCHLER PROPERTIES LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | B J Maschler
| J S Maschler

Registered Address | Yew Tree House Baverstock
| Dinton
| Salisbury
| SP3 5EN

Registered Number | 10405878 (England and Wales)

MASCHLER PROPERTIES LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 3,500 |  |  |  | 7,000
Tangible assets | 4 |  |  | 550,000 |  |  |  | 550,000
|  |  |  | 553,500 |  |  |  | 557,000
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 6,925 |  |  |  | 5,713 |  |
|  | 6,925 |  |  |  | 5,713 |  |
Creditors amounts falling due within one year | 5 | (346,039) |  |  |  | (333,145) |  |
Net current assets (liabilities) |  |  |  | (339,114) |  |  |  | (327,432)
Total assets less current liabilities |  |  |  | 214,386 |  |  |  | 229,568
Creditors amounts falling due after one year | 6 |  |  | (110,200) |  |  |  | (139,480)
Net assets |  |  |  | 104,186 |  |  |  | 90,088
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Revaluation reserve |  |  |  | 12,162 |  |  |  | 12,162
Profit and loss account |  |  |  | 92,023 |  |  |  | 77,925
Shareholders' funds |  |  |  | 104,186 |  |  |  | 90,088

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:
B J Maschler Director Registered Company No. 10405878

MASCHLER PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| Judgements and key sources of estimation uncertainty
--- | ---
| In applying the Company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' best judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be appropriate. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

| Revenue from rendering of services
--- | ---
| Revenue consists entirely of rental income from leasing real property. Rental income is recognised on an accrual basis in the month to which the rent relates, according to the terms of the lease agreements. Any rental payments received in advance are recorded as "Prepaid Rent" (unearned revenue) under current liabilities on the Balance Sheet and are recognized as revenue in the month they apply. Security deposits received from tenants are held as liabilities and are not recognised as revenue,

| Current taxation
--- | ---
| The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Amortisation
--- | ---
| Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill - 10% Straight line

| Goodwill
--- | ---
| Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 1

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 35,000 |  | 35,000
| At 31 December 25 | 35,000 |  | 35,000
| Amortisation and impairment
| At 01 January 25 | 28,000 |  | 28,000
| Charge for year | 3,500 |  | 3,500
| At 31 December 25 | 31,500 |  | 31,500
| Net book value
| At 31 December 25 | 3,500 |  | 3,500
| At 31 December 24 | 7,000 |  | 7,000

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 550,000 |  | 29,999 |  | 579,999
| At 31 December 25 | 550,000 |  | 29,999 |  | 579,999
| Depreciation and impairment
| At 01 January 25 | - |  | 29,999 |  | 29,999
| At 31 December 25 | - |  | 29,999 |  | 29,999
| Net book value
| At 31 December 25 | 550,000 |  | - |  | 550,000
| At 31 December 24 | 550,000 |  | - |  | 550,000

| Included within the net book value of land and buildings above is £550,000 (2024 - £550,000) in respect of freehold land and buildings. Investment properties were revalued on 31 December 2017 by the director. The valuation was conducted at current open market value and there has been no valuation carried out by an independent valuer. The fair value of the property has not materially changed since this date.

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,003 |  | -
| Amounts owed to related parties | 332,737 |  | 326,737
| Taxation and social security | 11,502 |  | 5,508
| Accrued liabilities and deferred income | 797 |  | 900
| Total | 346,039 |  | 333,145

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 110,200 |  | 139,480
| Total | 110,200 |  | 139,480

7. | Share capital
--- | ---
| Allotted, called up and fully paid shares 1 Ordinary shares of £1 each

8. | Related party transactions
--- | ---
| Summary of transactions with other related parties During the year Maschler Properties Limited charged Maschler Pubs Ltd £Nil (2024: £30,000) for rent. Mr Maschler is a director and shareholder of Maschler Pubs Ltd. An amount of £326,737 (2024: £326,737) is owed to Maschler Pubs Ltd at the year end and is included witihin other creditors.