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REGISTERED NUMBER: 13004856 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

MF Cira Limited

| MF Cira Limited (Registered number: 13004856) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| MF Cira Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | Elton Cira

| REGISTERED OFFICE: | 5 Windham Road

| Richmond

| TW9 2HP

| REGISTERED NUMBER: | 13004856 (England and Wales)

| ACCOUNTANTS: | ADHK ACCOUNTANTS

| Chartered Certified Accountants

| Boundary House

| Cricket Field Road

| Uxbridge

| UB8 1QG

| MF Cira Limited (Registered number: 13004856) |

Abridged Statement of Financial Position

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 798,000 |  | 800,000 |  |

CURRENT ASSETS

Debtors | 40,765 |  | 33,104 |  |

Cash at bank | 7,203 |  | 4,464 |  |

47,968 |  | 37,568 |  |

CREDITORS

Amounts falling due within one year | 208,545 |  | 212,620 |  |

NET CURRENT LIABILITIES | (160,577 | ) | (175,052 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 637,423 |  | 624,948 |  |

CREDITORS

Amounts falling due after more than one year | 525,348 |  | 525,348 |  |

NET ASSETS | 112,075 |  | 99,600 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Fair value reserve | 8 | 95,050 |  | 89,389 |  |

Retained earnings | 17,024 |  | 10,210 |  |

SHAREHOLDERS' FUNDS | 112,075 |  | 99,600 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| MF Cira Limited (Registered number: 13004856) |

Abridged Statement of Financial Position - continued

30 November 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 August 2026 and were signed by:

Elton Cira - Director

| MF Cira Limited (Registered number: 13004856) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| MF Cira 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 represents the gross rent receivable.

| Investment property

| Investment properties are initially measured at cost on acquisition and subsequently at fair value as at each

| accounts date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold and charged to the profit and loss account.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| MF Cira Limited (Registered number: 13004856) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalent

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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 payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024 | 800,000 |  |

| Revaluations | (2,000 | ) |

| At 30 November 2025 | 798,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 798,000 |  |

| At 30 November 2024 | 800,000 |  |

| MF Cira Limited (Registered number: 13004856) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | INVESTMENT PROPERTY - continued

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2023 | 54,861 |  |

| Valuation in 2024 | 1,424 |  |

| Valuation in 2025 | (2,000 | ) |

| Cost | 743,715 |  |

798,000 |  |

5. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Mortgage | 525,348 |  | 525,348 |  |

| The mortgage liability is secured on the investment property.

6. | DEFERRED TAX

£ |

| Balance at 1 December 2024 | (33,104 | ) |

| Provided during year | (7,661 | ) |

| Balance at 30 November 2025 | (40,765 | ) |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 December 2024 | 89,389 |  |

| Transfer | 5,661 |  |

| At 30 November 2025 | 95,050 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £500 (2024 - £1,000) were paid to the director .