REGISTERED NUMBER: 10938642 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MPDA PROPERTIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Pye

P K Pye

REGISTERED OFFICE:

Ebor House

Main Street

Upper Poppleton

York

North Yorkshire

YO26 6JR

REGISTERED NUMBER:

10938642 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

23,100

15,750

Investment property

5

1,450,688

1,304,193

1,473,788

1,319,943

CURRENT ASSETS

Debtors

6

6,890

6,204

Cash at bank

17,366

18,317

24,256

24,521

CREDITORS

Amounts falling due within one year

7

11,220

6,847

NET CURRENT ASSETS

13,036

17,674

TOTAL ASSETS LESS CURRENT LIABILITIES

1,486,824

1,337,617

CREDITORS

Amounts falling due after more than one year

8

(1,355,511

)

(1,234,511

)

PROVISIONS FOR LIABILITIES

(25,969

)

(25,969

)

NET ASSETS

105,344

77,137

CAPITAL AND RESERVES

Called up share capital

10

100

100

Other reserves

72,026

72,026

Retained earnings

33,218

5,011

SHAREHOLDERS' FUNDS

105,344

77,137

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 23 September 2026 and were signed on its behalf by:

P K Pye - Director

1.	STATUTORY INFORMATION

MPDA Properties Limited 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.

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.

Turnover

Turnover represents rent receivable from investment properties, and is recognised as it falls due.

Tangible fixed assets

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

Fixtures and fittings

-

10% on cost

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from the changes in the fair value is recognised in the statement of other comprehensive income.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

21,000

Additions

10,500

At 31 December 2025

31,500

DEPRECIATION

At 1 January 2025

5,250

Charge for year

3,150

At 31 December 2025

8,400

NET BOOK VALUE

At 31 December 2025

23,100

At 31 December 2024

15,750

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,304,193

Additions

146,495

At 31 December 2025

1,450,688

NET BOOK VALUE

At 31 December 2025

1,450,688

At 31 December 2024

1,304,193

Fair value at 31 December 2025 is represented by:

£

Valuation in 2021

81,882

Valuation in 2022

21,091

Valuation in 2024

(4,978

)

Cost

1,352,693

1,450,688

Investment property was valued on an open market basis on 31 December 2025 by by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

5,999

5,181

Other debtors

891

1,023

6,890

6,204

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,885

1,887

Taxation and social security

7,355

3,075

Other creditors

1,980

1,885

11,220

6,847

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

1,355,511

1,234,511

Amounts falling due in more than five years:

Repayable by instalments

Other loans

605,843

605,843

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Other loans

605,843

605,843

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100