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

2025        2024

£     £

Mrs M Rushworth and Mr J B Rushworth

Balance outstanding at start of year                     559,581    612,379

Amounts repaid                                 (257,065)    (52,798)

Amounts written off                             -     -

Amounts waived                                 -     -

Amounts outstanding at end of year                     252,593    559,581

The directors paid interest at the official rate on loan balances due by them to the company.

The average number of persons, including directors, employed by the company during the year was as follows:

M. & B. Commercial Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Highlands, Burnley Road, Sowerby Bridge, West Yorkshire, England, HX6 2TE.

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

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.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been 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