REGISTERED NUMBER: 05772618 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Master Property Co Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Howarth

SECRETARY:

REGISTERED OFFICE:

Stansfield House

Shay Lane

Halifax

West Yorkshire

HX2 9AD

REGISTERED NUMBER:

05772618 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

140,254

53,107

CURRENT ASSETS

Debtors

5

131,724

231,441

Cash at bank

325,215

155,534

456,939

386,975

CREDITORS

Amounts falling due within one year

6

266,280

237,370

NET CURRENT ASSETS

190,659

149,605

TOTAL ASSETS LESS CURRENT LIABILITIES

330,913

202,712

CREDITORS

Amounts falling due after more than one year

7

(31,972

)

(15,736

)

PROVISIONS FOR LIABILITIES

8

(31,557

)

(10,090

)

NET ASSETS

267,384

176,886

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

267,264

176,766

267,384

176,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 14 October 2026 and were signed by:

A J Howarth - Director

1.	STATUTORY INFORMATION

Master Property Co Ltd 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.

Turnover

Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

19,045

47,870

1,203

68,118

Additions

44,839

64,054

3,238

112,131

At 31 January 2026

63,884

111,924

4,441

180,249

DEPRECIATION

At 1 February 2025

3,044

11,967

-

15,011

Charge for year

-

24,984

-

24,984

At 31 January 2026

3,044

36,951

-

39,995

NET BOOK VALUE

At 31 January 2026

60,840

74,973

4,441

140,254

At 31 January 2025

16,001

35,903

1,203

53,107

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

131,724

231,441

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

34,207

32,247

Tax

14,378

10,125

Social security and other taxes

11,156

4,312

VAT

29,382

15,668

Master Clean (uk) limited

165,662

164,162

Directors' loan accounts

-

10,856

Accrued Expenses

11,495

-

266,280

237,370

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

31,972

15,736

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

Accelerated capital allowances

10,090

10,090

Tax losses carried forward

21,467

-

31,557

10,090

Deferred

tax

£

Balance at 1 February 2025

10,090

Deferred Tax

21,467

Balance at 31 January 2026

31,557

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.