M2 PROPERTY SOLUTIONS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09914883

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		5,244		6,555
Investment Properties	6		3,892,000		3,892,000
Investments	7		733,060		682,019

			4,630,304		4,580,574
CURRENT ASSETS
Debtors	8	491,380		518,478
Cash at bank and in hand		52,631		81,445

		544,011		599,923
Creditors: Amounts Falling Due Within One Year	9	(28,420 )		(28,453 )

NET CURRENT ASSETS (LIABILITIES)			515,591		571,470

TOTAL ASSETS LESS CURRENT LIABILITIES			5,145,895		5,152,044

Creditors: Amounts Falling Due After More Than One Year	10		(4,237,360 )		(4,281,153 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(150,691 )		(142,826 )

NET ASSETS			757,844		728,065

CAPITAL AND RESERVES
Called up share capital	11		202		202
Revaluation reserve	12		689,289		689,289
Profit and Loss Account			68,353		38,574

SHAREHOLDERS' FUNDS			757,844		728,065

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M2 PROPERTY SOLUTIONS LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Karin Malleschitz

Director

28th September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

M2 PROPERTY SOLUTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09914883 . The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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M2 PROPERTY SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	2,125

As at 31 March 2026	2,125

Amortisation
As at 1 April 2025	2,125

As at 31 March 2026	2,125

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	34,494

As at 31 March 2026	34,494

Depreciation
As at 1 April 2025	27,939
Provided during the period	1,311

As at 31 March 2026	29,250

Net Book Value
As at 31 March 2026	5,244

As at 1 April 2025	6,555

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M2 PROPERTY SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	3,892,000

7. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	682,019
Revaluations	51,041

As at 31 March 2026	733,060

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	733,060

As at 1 April 2025	682,019

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	(7,860 )	(3,368 )
Other debtors	87,051	45,037

	79,191	41,669
Due after more than one year
Other debtors	412,189	476,809

	491,380	518,478

Included within other debtors is an amount of £412,188 owed from a company with common directors and shareholders.

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,001	399
Other creditors	27,419	28,054

	28,420	28,453

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M2 PROPERTY SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	2,546,332	2,546,332
Other creditors	1,691,028	1,734,821

	4,237,360	4,281,153

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	202	202

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	689,289	38,574
Profit for the year and total comprehensive income	-	29,779

As at 31 March 2026	689,289	68,353

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