Company registration number 11675191 (England and Wales)
A&C MISTRY PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
A&C MISTRY PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
A&C MISTRY PROPERTIES LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,650
6,353
Investment property
4
261,889
261,889
266,539
268,242
Current assets
Debtors
5
1,130
980
Cash at bank and in hand
32,012
5,830
33,142
6,810
Creditors: amounts falling due within one year
6
(7,277)
(7,227)
Net current assets/(liabilities)
25,865
(417)
Total assets less current liabilities
292,404
267,825
Creditors: amounts falling due after more than one year
7
(371,783)
(336,780)
Net liabilities
(79,379)
(68,955)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(79,479)
(69,055)
Total equity
(79,379)
(68,955)
A&C MISTRY PROPERTIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
Dr A Mistry
Director
Company registration number 11675191 (England and Wales)
A&C MISTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

A&C Mistry Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 Beauclair Drive, Liverpool, L15 6XG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company incurred a loss during the year and had net liabilities of £79,379 at the balance sheet date. The company is supported by other group undertakings and the directors have received confirmation that such support will continue for the foreseeable future. Having reviewed the company's forecasts and available funding, the directors are satisfied that the company will be able to meet its liabilities as they fall due and, accordingly, the financial statements have been prepared on the going concern basis.

1.3
Revenue

Turnover represents income received from property rental. Turnover is attributable to the continuing principal activity of the company and arose wholly within the United Kingdom.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
1.5
Investment property

The i nvestment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

A&C MISTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from related parties that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Total
2
2
A&C MISTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 December 2024 and 30 November 2025
27,994
Depreciation
At 1 December 2024
21,641
Depreciation charged in the year
1,703
At 30 November 2025
23,344
Carrying amount
At 30 November 2025
4,650
At 30 November 2024
6,353
4
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
261,889

The directors believe that the carrying amount of the investment property approximates to its fair value. Although no formal revaluation has been undertaken at the year end, when taking the length of time the company has owned the property and current market conditions into consideration, it is unlikely that the carrying value is significantly different to fair value.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
1,130
980
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,665
4,665
Deferred income
150
100
Other creditors
572
572
Accruals and deferred income
1,890
1,890
7,277
7,227
A&C MISTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
116,888
116,780
Other borrowings
254,895
220,000
371,783
336,780
8
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
9
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Directors
467
572

There are no set terms as to repayment of this balance and no interest accruing thereon.

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