REGISTERED NUMBER: 03471394 (England and Wales)

MKM Investments Limited

Unaudited Financial Statements

for the Year Ended 5 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M MacPherson

SECRETARY:

Mrs M MacPherson

REGISTERED OFFICE:

61 Bridge Street

Kington

England

HR5 3DJ

REGISTERED NUMBER:

03471394 (England and Wales)

ACCOUNTANTS:

Whitelaw Wells

The Lighthouse

Heugh Road

North Berwick

EH39 5PX

FIXED ASSETS

Tangible assets

4

25,053

29,911

Investment property

5

980,000

1,260,000

1,005,053

1,289,911

CURRENT ASSETS

Debtors

6

-

72

Cash at bank

947,446

624,388

947,446

624,460

CREDITORS

Amounts falling due within one year

7

40,440

18,734

NET CURRENT ASSETS

907,006

605,726

TOTAL ASSETS LESS CURRENT LIABILITIES

1,912,059

1,895,637

PROVISIONS FOR LIABILITIES

68,487

128,069

NET ASSETS

1,843,572

1,767,568

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

267,935

345,530

Retained earnings

8

1,575,635

1,422,036

1,843,572

1,767,568

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 24 September 2026 and were signed by:

Mrs M MacPherson - Director

1.	STATUTORY INFORMATION

MKM Investments 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 and revenue recognition

Turnover is measured at the fair value of property letting.

Revenue from property lettings is recognised when the service has been provided and all obligations to the customers under the agreement have been fulfilled.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial

instruments. Basic financial instruments are initially recognised at transaction value and

subsequently measured at their settlement value.

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.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Going concern

The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future. The director has no concerns that the company will continue to trade for at least 12 months from the signing of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2025

58,935

Additions

943

At 5 April 2026

59,878

DEPRECIATION

At 6 April 2025

29,024

Charge for year

5,801

At 5 April 2026

34,825

NET BOOK VALUE

At 5 April 2026

25,053

At 5 April 2025

29,911

5.	INVESTMENT PROPERTY

The directors has considered the fair value of the investment properties at the year end and have provided an assessment of the value based on current market conditions. Based on their knowledge of the business and the property market they have assessed the value of properties to be £980,000 as at 05 April 2026.

Fair value at 5 April 2026 is represented by:

£

Valuation in 2021

256,280

Valuation in 2023

74,882

Valuation in 2025

100,118

Valuation in 2026

(97,120

)

Cost

645,840

980,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

645,840

828,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

72

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

30,730

7,482

Other creditors

9,710

11,252

40,440

18,734

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 6 April 2025

1,422,036

345,530

1,767,566

Profit for the year

76,004

76,004

Revaluations

77,595

(77,595

)

-

At 5 April 2026

1,575,635

267,935

1,843,570

The fair value represents the net revaluation surplus on investment properties that is not readily distributable as realised earnings.