Registration number: 09910369

Maata Properties Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Maata Properties Limited

Company Information

Director

V Bharakhda

Registered office

Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Maata Properties Limited

(Registration number: 09910369)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,123	267
Investment property	5	726,824	510,000
		727,947	510,267
Current assets
Debtors		134,468	136,491
Cash at bank and in hand		9,402	6,782
		143,870	143,273
Creditors: Amounts falling due within one year	6	(215,369)	(163,014)
Net current liabilities		(71,499)	(19,741)
Total assets less current liabilities		656,448	490,526
Creditors: Amounts falling due after more than one year	6	(522,052)	(380,563)
Provisions for liabilities		(21,477)	(18,627)
Net assets		112,919	91,336
Capital and reserves
Called up share capital	7	1	1
Retained earnings		112,918	91,335
Shareholders' funds		112,919	91,336

Maata Properties Limited

(Registration number: 09910369)
Balance Sheet as at 31 December 2025

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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 August 2026
 

......................................... V Bharakhda Director

Maata Properties Limited

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:
Suite A4, Skylon Court
Coldnose Road
Rotherwas
Hereford
HR2 6JS
England

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 -The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the
financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered
against the reversal of deferred tax liabilities or other future taxable profits

Maata Properties Limited

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the
reporting date and that are expected to apply to the reversal of the timing difference.

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
Office equipment	20% Straight line method

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Maata Properties Limited

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	12,061	12,061
Additions	968	968
At 31 December 2025	13,029	13,029
Depreciation
At 1 January 2025	11,794	11,794
Charge for the year	112	112
At 31 December 2025	11,906	11,906
Carrying amount
At 31 December 2025	1,123	1,123
At 31 December 2024	267	267

5	Investment properties

	2025 £
At 1 January	510,000
Additions	201,824
Fair value adjustments	15,000
At 31 December	726,824

Maata Properties Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	1,488	3,480
Taxation and social security		1,354	-
Accruals and deferred income		1,800	1,800
Other creditors		210,727	157,734
		215,369	163,014

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	522,052	380,563

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	1,488
Other borrowings	522,052	379,075
	522,052	380,563

Maata Properties Limited

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

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,488	3,480

9	Related party transactions

Transactions with the director

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
V Bharakhda
Directors loan account	(136,182)	19,056	(81,311)	(198,437)

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
V Bharakhda
Directors loan account	(164,954)	31,500	(2,728)	(136,182)

Summary of transactions with other related parties

JV Success Limited

At the balance sheet date the amout due from JV Success Limited was £128,804 (2024 - £131,894). V Bharakhda is a director of this company.