Registration number: 10871189

MKA Real Estate Ltd.

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

MKA Real Estate Ltd.

Company Information

Director

Mr Mahesh Vashi Tulsiani

Registered office

6 Wellesley House Sloane Square London SW1W 8AL

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

MKA Real Estate Ltd.

(Registration number: 10871189)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	-	601
Current assets
Debtors	6	126,596	129,596
Cash at bank and in hand		5,606	24,253
		132,202	153,849
Creditors: Amounts falling due within one year	7	(6,440)	(2,469)
Net current assets		125,762	151,380
Total assets less current liabilities		125,762	151,981
Creditors: Amounts falling due after more than one year	7	(159,855)	(191,952)
Net liabilities		(34,093)	(39,971)
Capital and reserves
Called up share capital	8	200	200
Retained earnings		(34,293)	(40,171)
Shareholders' deficit		(34,093)	(39,971)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 13 April 2026
 

......................................... Mr Mahesh Vashi Tulsiani Director

MKA Real Estate Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6 Wellesley House
Sloane Square
London
SW1W 8AL

These financial statements were authorised for issue by the director on 13 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and Fittings	25% Straight Line
Plant & Machinery	25% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

MKA Real Estate Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Profit/loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	115	13

MKA Real Estate Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	614	614
Disposals	(614)	(614)
At 31 December 2025	-	-
Depreciation
At 1 January 2025	13	13
Charge for the year	115	115
Eliminated on disposal	(128)	(128)
At 31 December 2025	-	-
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	601	601

6

Debtors

	Note	2025 £	2024 £
Trade debtors		4,000	7,000
Amounts owed by related parties		122,556	122,556
Prepayments		40	40
		126,596	129,596

7

Creditors

Creditors: amounts falling due within one year

MKA Real Estate Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7	Creditors (continued)

	2025 £	2024 £
Due within one year
Trade creditors	339	204
Taxation and social security	1,031	1,130
Accruals and deferred income	4,575	1,075
Other creditors	495	60
	6,440	2,469

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	159,855	191,952

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	180	180	180	180
Ordinary B Shares of £1 each	20	20	20	20
	200	200	200	200

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	159,855	191,952