REGISTERED NUMBER: 08939496 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

MMM Investment Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Liu

Mrs X Wang

REGISTERED OFFICE:

145 Caelum Drive

Colchester

CO2 8FN

REGISTERED NUMBER:

08939496 (England and Wales)

ACCOUNTANT:

SDF Accountancy

30 Norman Road

London

SE10 9QX

FIXED ASSETS

Tangible assets

4

101,785

101,785

Investments

5

(1

)

-

Investment property

6

8,233,102

8,233,102

8,334,886

8,334,887

CURRENT ASSETS

Debtors

7

686,838

515,575

Cash at bank and in hand

473,000

209,003

1,159,838

724,578

CREDITORS

Amounts falling due within one year

8

794,117

703,813

NET CURRENT ASSETS

365,721

20,765

TOTAL ASSETS LESS CURRENT LIABILITIES

8,700,607

8,355,652

CREDITORS

Amounts falling due after more than one year

9

8,468,656

8,139,851

NET ASSETS

231,951

215,801

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

231,851

215,701

231,951

215,801

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2026 and were signed on its behalf by:

Mr B Liu - Director

1.	STATUTORY INFORMATION

MMM Investment Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Comparative figures

Certain comparative figures have been restated where necessary to conform with current period presentation.

Turnover

Turnover is recognized at the fair value of the consideration received or receivable for rent in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue represents rental income received from non-related parties.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognized at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognized in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognized in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loan and receivables are measured at amortised cost using the effective interest method, less any impairment.

Interest is recognised by applying the effective interest rate, except for short term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgments (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Property valuation

The company measures investment properties at fair value based on periodic valuations by external independent valuers and as estimated by the director and management based on reference to their knowledge on the current market evidence of transaction prices for similar properties.

The actual results could differ from their estimates and the director and management consider they have used their best estimates to arrive at fair value of the properties. Reference is made to Note 7 in the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

122,932

DEPRECIATION

At 1 June 2024

and 31 May 2025

21,147

NET BOOK VALUE

At 31 May 2025

101,785

At 31 May 2024

101,785

5.	FIXED ASSET INVESTMENTS

The fixed asset investments represent equity shares in Let's Go Market Limited which is not publicly quoted. The director has assessed the investment and consider that no impairment is required as at the balance sheet date.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

8,233,102

NET BOOK VALUE

At 31 May 2025

8,233,102

At 31 May 2024

8,233,102

Under FRS 102, the investment property is required to be measured at fair value at each reporting date with changes in value recognised in profit or loss. Deferred tax is also required to be recognised on these fair value changes. The tax is measured at the rates and allowances that would apply to the sale of the investment property unless the property has a limited useful life and is held as part of a business model whose objective is to consume substantially all of the economic benefits embodied in the property over time.

The company carried out a desktop valuation in November 2022 on the properties by reference to the market value. The director considered that the fair value as at the balance sheet date is not significantly different from the valuation.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

63,500

-

Other debtors

623,338

515,575

686,838

515,575

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Payments on account

101,935

95,300

Trade creditors

-

13,728

Taxation and social security

17,812

12,052

Other creditors

674,370

582,733

794,117

703,813

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

1,110,051

1,055,037

Other creditors

7,358,605

7,084,814

8,468,656

8,139,851

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,110,051

1,055,037

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

Mr B Liu

Balance outstanding at start of year

(5,580,482

)

(2,775,039

)

Amounts advanced

-

(2,805,443

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(5,580,482

)

Mrs X Wang

Balance outstanding at start of year

(1,438,096

)

(1,438,096

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(1,438,096

)