REGISTERED NUMBER: 01024659 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

MELTON BROOK PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M R Sochovsky

R B L Sochovsky

Mrs J L Sochovsky

J G Sochovsky

SECRETARY:

R B L Sochovsky

REGISTERED OFFICE:

Percy Westhead & Company

Hanover House

30-32 Charlotte Street

Manchester

M1 4FD

REGISTERED NUMBER:

01024659 (England and Wales)

ACCOUNTANTS:

Percy Westhead & Company

Chartered Accountants

Hanover House

30-32 Charlotte Street

Manchester

M1 4FD

BANKERS:

The Royal Bank of Scotland plc

Drummond House

1 Redheughs Avenue

Edinburgh

EH12 9JN

FIXED ASSETS

Tangible assets

4

9,351,185

9,351,393

CURRENT ASSETS

Debtors

5

141,886

158,659

Cash at bank

486,068

685,719

627,954

844,378

CREDITORS

Amounts falling due within one year

6

379,720

460,386

NET CURRENT ASSETS

248,234

383,992

TOTAL ASSETS LESS CURRENT LIABILITIES

9,599,419

9,735,385

PROVISIONS FOR LIABILITIES

7

2,089,556

2,089,555

NET ASSETS

7,509,863

7,645,830

CAPITAL AND RESERVES

Called up share capital

500

500

Fair value reserve

8

3,575,299

3,575,299

Retained earnings

3,934,064

4,070,031

SHAREHOLDERS' FUNDS

7,509,863

7,645,830

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

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

The directors acknowledge their 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 24th August 2026 and were signed on its behalf by:

R B L Sochovsky - Director

1.	STATUTORY INFORMATION

Melton Brook Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 comprises rents and service charges invoiced by the company, exclusive of Value Added Tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

15% on reducing balance

Tangible fixed assets, with the exception of investment properties, are stated at cost less depreciation.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Investment properties

Investment properties are included in the accounts at their fair value. Changes in fair value are recognised in the profit and loss account. Fair value is estimated by using a valuation technique.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Investment

properties

Equipment

Totals

£

£

£

COST OR VALUATION

At 1st December 2024

and 30th November 2025

9,350,000

4,690

9,354,690

DEPRECIATION

At 1st December 2024

-

3,297

3,297

Charge for year

-

208

208

At 30th November 2025

-

3,505

3,505

NET BOOK VALUE

At 30th November 2025

9,350,000

1,185

9,351,185

At 30th November 2024

9,350,000

1,393

9,351,393

Cost or valuation at 30th November 2025 is represented by:

Investment

properties

Equipment

Totals

£

£

£

Valuation in 2025

9,350,000

-

9,350,000

Cost

-

4,690

4,690

9,350,000

4,690

9,354,690

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

3,685,200

3,685,200

The company owns an investment property which was valued in November 2018 by Lambert Smith Hampton, Chartered Surveyors, and in their opinion the market value of the property for balance sheet purposes was £9,350,000. In the opinion of the directors, £9,350,000 fairly represents the market value of the property at 30th November 2025.

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,991

938

Directors' loan accounts

-

9,833

Prepayments and accrued income

8,114

8,111

10,105

18,882

2025

2024

£

£

Amounts falling due after more than one year:

Prepayments and accrued income

131,781

139,777

Aggregate amounts

141,886

158,659

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

705

458

Corporation tax

77,909

149,511

Other creditors

259,127

256,073

Directors' loan accounts

972

461

Accruals and deferred income

41,007

53,883

379,720

460,386

Other creditors and cash at bank include £258,998 (2024: £256,044) held in accordance with a rent deposit deed.

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Investment properties

2,089,501

2,094,804

Accelerated capital allowances

55

(5,249

)

2,089,556

2,089,555

Deferred

tax

£

Balance at 1st December 2024

2,089,555

Provided during year

1

Balance at 30th November 2025

2,089,556

8.

RESERVES

Fair

value

reserve

£

At 1st December 2024

and 30th November 2025

3,575,299

The fair value reserve represents the investment properties revaluation reserve less the associated deferred tax provision relating to revalued investment properties.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th November 2025 and 30th November 2024:

2025

2024

£

£

R B L Sochovsky and Mrs J L Sochovsky

Balance outstanding at start of year

1,923

-

Amounts advanced

-

1,923

Amounts repaid

(1,923

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,923

J G Sochovsky

Balance outstanding at start of year

7,910

-

Amounts advanced

-

7,910

Amounts repaid

(7,910

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,910