REGISTERED NUMBER: 15503412 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

MGMT Investments Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

1,213,857

1,643,271

CURRENT ASSETS

Debtors

5

16,003,035

20,295,928

Cash at bank

16,860

76,103

16,019,895

20,372,031

CREDITORS

Amounts falling due within one year

6

(319,076

)

(795,691

)

NET CURRENT ASSETS

15,700,819

19,576,340

TOTAL ASSETS LESS CURRENT LIABILITIES

16,914,676

21,219,611

CREDITORS

Amounts falling due after more than one year

7

(19,259,486

)

(21,454,110

)

NET LIABILITIES

(2,344,810

)

(234,499

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,344,910

)

(234,599

)

(2,344,810

)

(234,499

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 10 September 2026 and were signed on its behalf by:

Mr G R Bell - Director

1.	STATUTORY INFORMATION

MGMT Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15503412

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

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.

Going concern

In determining whether the company's annual financial statements can be prepared on a going concern basis, the directors has considered the company's business activities, together with the factors likely to affect its future development, performance and position.

The directors confirm that, after due consideration there is a reasonable expectation that the company has adequate resources to continue in business for at least 12 months from the date of signing the financial statements. Accordingly, the annual report and financial statements for the year ended 31 December 2025 have been prepared on a going concern basis.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Due to the nature of operating activities of the subsidiaries the investment is being written off over 12.5 and 12.25 years. The investment is also reviewed annually for any impairment. A provision for impairment was made in the year to 31 December 2025 of £345,138 due to deferred consideration conditions not being met.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

1,643,271

Impairments

(345,138

)

At 31 December 2025

1,298,133

PROVISIONS

Impairments

84,276

At 31 December 2025

84,276

NET BOOK VALUE

At 31 December 2025

1,213,857

At 31 December 2024

1,643,271

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

100

100

Other debtors

19,680

119,573

19,780

119,673

Amounts falling due after more than one year:

Amounts owed by group undertakings

15,983,255

20,176,255

Aggregate amounts

16,003,035

20,295,928

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

-

10,646

Amounts owed to group undertakings

66,000

65,679

Amounts owed to associates

5

-

Other creditors

253,071

719,366

319,076

795,691

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

19,259,486

21,454,110

8.	OTHER FINANCIAL COMMITMENTS

An amount of £203,172 (2024 - £716,791) is included within Creditors and represents an obligation by the company to make payments in relation to deferred consideration. This balance is payable within one year.

9.	ULTIMATE CONTROLLING PARTY

The company's immediate parent company is MGMT Infrastructure Ltd. It's registered office is Westminster House, 10 Westminster Road, Macclesfield, Cheshire, United Kingdom, SK10 1BX

The ultimate parent undertaking is MGMT Holdings SA. It's registered office is Rue Jean L'Aveugle 16, 1148 Luxembourg, Luxembourg.