S&M REAL ESTATE INVESTMENTS LTD

Company Registration Number:
14546230 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

S&M REAL ESTATE INVESTMENTS LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

S&M REAL ESTATE INVESTMENTS LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 786,735 372,814
Total fixed assets: 786,735 372,814
Current assets
Debtors: 4 2,420 2,375
Cash at bank and in hand: 8,421 13,489
Total current assets: 10,841 15,864
Net current assets (liabilities): 10,841 15,864
Total assets less current liabilities: 797,576 388,678
Creditors: amounts falling due after more than one year: 5 (730,400) (390,158)
Total net assets (liabilities): 67,176 (1,480)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 67,175 (1,481)
Shareholders funds: 67,176 (1,480)

The notes form part of these financial statements

S&M REAL ESTATE INVESTMENTS LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 September 2026
and signed on behalf of the board by:

Name: Shyam Harji
Status: Director

The notes form part of these financial statements

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Rental income is recognised on a straight-line basis over the period to which it relates, in accordance with the tenancy agreements. Interest income is recognised when it is receivable.

Valuation and information policy

Investment properties are measured at fair value, with gains and losses arising from changes in fair value recognised in the profit and loss account.

Other accounting policies

The financial statements have been prepared in accordance with FRS 102 Section 1A and the Companies Act 2006. They have been prepared under the historical cost convention, except that investment properties are measured at fair value, with changes in fair value recognised in the profit and loss account. The financial statements have been prepared on a going concern basis.

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Fixed investments

Opening value: £372,814. Additions: £352,061. Revaluation gain: £61,861. Disposals: £0. Depreciation: £0. Closing value: £786,735.

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 2,420 2,375

Debtors comprise prepayments only. There are no trade debtors, other debtors, or amounts due after more than one year.

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due after more than one year note

Creditors falling due after more than one year comprise bank borrowings, loans from directors and tenant deposits. Loans are stated net of unamortised transaction costs.

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Changes in presentation and prior period adjustments

During the year, the company identified and corrected a prior-period error relating to property purchase transaction costs. Costs previously charged to expenses have been reclassified as part of the cost of the relevant property. The 2024 comparative figures and opening reserves have been restated accordingly.

S&M REAL ESTATE INVESTMENTS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Related party transactions

Name of the related party:
Relationship:
Director Loans
Description of the Transaction: The company has received loans from directors. The loans are unsecured and interest-free. No interest was charged during the year and no guarantees were given by the company.
£
Balance at 01 January 2025 387,850
Balance at 31 December 2025 431,270