REGISTERED NUMBER: 10472508 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 30 November 2025

for

M&BH Properties Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

G R Hollis

REGISTERED OFFICE:

93 Whitefield Road

Stockton Heath

Warrington

WA4 6ND

REGISTERED NUMBER:

10472508 (England and Wales)

ACCOUNTANTS:

M P Greaves Limited

Chartered Certified Accountants

74 Marmot Road

Liverpool

Merseyside

L37 6GB

The director presents his report with the financial statements of the company for the year ended 30 November 2025.

DIRECTOR

G R Hollis held office during the whole of the period from 1 December 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

G R Hollis - Director

27 August 2026

TURNOVER

17,450

18,000

Administrative expenses

11,798

15,615

5,652

2,385

Other operating income

-

35,000

OPERATING PROFIT

4

5,652

37,385

Interest payable and similar expenses

13,260

8,314

(LOSS)/PROFIT BEFORE TAXATION

(7,608

)

29,071

Tax on (loss)/profit

-

-

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(7,608

)

29,071

FIXED ASSETS

Tangible assets

5

703,727

550,337

CURRENT ASSETS

Cash at bank

992

4,096

CREDITORS

Amounts falling due within one year

6

432,955

269,912

NET CURRENT LIABILITIES

(431,963

)

(265,816

)

TOTAL ASSETS LESS CURRENT LIABILITIES

271,764

284,521

CREDITORS

Amounts falling due after more than one year

7

148,344

152,993

NET ASSETS

123,420

131,528

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

123,320

131,428

123,420

131,528

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.

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

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

G R Hollis - Director

1.	STATUTORY INFORMATION

M&BH Properties Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.11.25

30.11.24

£

£

Depreciation - owned assets

15

21

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 December 2024

550,276

619

550,895

Additions

153,405

-

153,405

At 30 November 2025

703,681

619

704,300

DEPRECIATION

At 1 December 2024

-

558

558

Charge for year

-

15

15

At 30 November 2025

-

573

573

NET BOOK VALUE

At 30 November 2025

703,681

46

703,727

At 30 November 2024

550,276

61

550,337

Cost or valuation at 30 November 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2017

61,054

-

61,054

Valuation in 2020

10,000

-

10,000

Valuation in 2021

25,000

-

25,000

Valuation in 2023

10,000

-

10,000

Valuation in 2024

35,000

-

35,000

Cost

562,627

619

563,246

703,681

619

704,300

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

30.11.25

30.11.24

£

£

Cost

562,627

391,022

Freehold land and buildings were valued on an open market basis on 30 November 2025 by G R Hollis (Director) .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

106,206

4,953

Other creditors

326,749

264,959

432,955

269,912

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

148,344

152,993

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

129,140

133,183