smallAccCompHo_0921.xslt
Company Registration No. 10489368 (England and Wales)
M&S PROPERTY DEVELOPMENT LTD
Financial Statements
for the Period from 01 December 2024 to 30 November 2025

M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Company Information

Company Details
Company Number 10489368
Registered Office 8 OVERHILL WAY
PATCHAM
BRIGHTON
BN1 8WP
Directors
Directors who held office during the period were:
Eskandar SHARANIZADEH   
Shayan SHARANIZADEH   
Maryam TAGHAVI KHONSARI   
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Statement of Financial Position

123456789
Notes 2025 2024
£ £
Fixed Assets
Tangible assets 5 2,919 3,362
Investment Properties 6 27,215,672 26,986,781
Current Assets
Debtors due 12,564 -
Cash at bank and in hand 50,939 30,314
63,503 30,314
Creditors
Amount falling due within one year (175,798) -
Net Current Assets (112,295) 30,314
Total Assets less current liabilities 27,106,296 27,020,457
Creditors due after more than one year (25,496,336) (25,486,893)
Provision for liabilities (250,000) (250,000)
Net Assets 1,359,960 1,283,564
Capital and Reserves
Called up Share Capital 3 3
Revaluation Reserve 750,000 750,000
Retained earnings at end of year 609,957 533,561
Shareholder funds 1,359,960 1,283,564
For the year ending 30/11/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 28 August 2026
Eskandar Sharanizadeh
Company Registration No. 10489368
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Notes to the Accounts

1. Statutory Information
M&S PROPERTY DEVELOPMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 10489368.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover represents rental income receivable from the letting of the company's investment properties, net of any applicable VAT.
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Notes to the Accounts

Current Tax
Current tax is recognised based on the taxable profit for the year using tax rates and laws enacted or substantively enacted at the reporting date.
Tangible Fixed Asset Policy
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the assets over their estimated useful economic lives.
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Notes to the Accounts

Deferred Tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using tax rates and laws enacted or substantively enacted at the reporting date. For investment property measured at fair value, deferred tax is measured using the tax rates and allowances applicable on sale.
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 6
2024 14
4. Principal Activity
The company's principal activity during the year continued to be other letting and operating of its own orleased real estate.
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Notes to the Accounts

5. Fixed Assets
Motor Vehicles Total
Cost or valuation £ £
At 01/12/2024 5,000 5,000
Additions - -
At 30/11/2025 5,000 5,000
Depreciation
At 01/12/2024 1,638 1,638
Charge for the year 443 443
At 30/11/2025 2,081 2,081
Net Book Value
At 30/11/2025 2,919 2,919
At 30/11/2024 3,362 3,362
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M&S PROPERTY DEVELOPMENT LTD

Financial Statements for the period ending 30 November 2025

Notes to the Accounts

6. Investment Properties
2025 2024
£ £
Valuation at 01/12/2024 26,986,781 25,847,674
Additions 228,891 139,107
Disposals - -
Transfered (to)/from tangible fixed assets - -
Fair Value adjustments - 1,000,000
Valuation at 30/11/2025 27,215,672 26,986,781
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