ACCOUNTS - Final Accounts preparation

Registered number: 12488102

MFP EAGLE HOUSE ASSET MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

MFP EAGLE HOUSE ASSET MANAGEMENT LIMITED

REGISTERED NUMBER: 12488102

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: Amounts falling due within one year	4	120		120
Cash at bank and in hand	5	16,243		2,691
Creditors: amounts falling due within one year		(10,138)		-
Net current assets			6,225		2,811
Net assets			6,225		2,811

Capital and reserves
Called up share capital	6	120	120
Profit and loss account		6,105	2,691
		6,225	2,811

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements 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.

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

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

W K D Laxton

Director

Date: 4 September 2026

The notes on pages 3 to 5 form part of these financial statements.

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MFP EAGLE HOUSE ASSET MANAGEMENT LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	120	13,421	13,541

Profit for the year	-	24,270	24,270
Dividends: Equity capital	-	(35,000)	(35,000)

At 1 January 2025	120	2,691	2,811

Profit for the year	-	30,414	30,414
Dividends: Equity capital	-	(27,000)	(27,000)
At 31 December 2025	120	6,105	6,225

The notes on pages 3 to 5 form part of these financial statements.

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MFP EAGLE HOUSE ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

MFP Eagle House Asset Management Limited is a private limited company, limited by shares, registered in England and Wales, registration number 12488102. The registered office and trading address is 2 Babmaes Street, London, United Kingdom, SW1Y 6HD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentation currency of these financial statements is sterling. All amounts in the financial statements have been rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements for the Company have been prepared on a going concern basis. The Company recorded a profit after tax for the year of £30,414 and had net assets of £6,225 at the date of the Statement of Financial Position.

The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for at least the next twelve months following approval of these financial statements. The Company therefore continues to adopt the going concern basis in preparing its financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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MFP EAGLE HOUSE ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

Taxation

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024: £Nil).

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MFP EAGLE HOUSE ASSET MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£

	Unpaid share capital	120	120

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	16,243	2,691

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

10,000 (2024: 10,000) Class A shares of £0.001 each	10	10
10,000 (2024: 10,000) Class B shares of £0.001 each	10	10
100 (2024: 100) Class C shares of £0.001 each	-	-
100 (2024: 100) Ordinary shares of £1.000 each	100	100

	120	120

All issued shares are unpaid at the reporting date.

7.	Related party transactions
	Advantage has been taken by the Company of the exemptions provided by Section 33.1A of FRS 102 not to disclose group transactions because it is a wholly owned subsidiary of a company preparing consolidated accounts.

8.	Controlling party

The immediate parent company is Western Heritable Limited and the ultimate parent company is Mactaggart Heritable Limited, both of which are registered in England and Wales. Mactaggart Heritable Limited produces consolidated financial statements that are available to the public, from Registrar of Companies at Companies House.

The directors consider there to be no ultimate controlling party.

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