MNK ESTATES (UK) LIMITED 31/03/2026 iXBRL

Company registration number: 08402499

MNK ESTATES (UK) LIMITED

Unaudited filleted financial statements

31 March 2026

MNK ESTATES (UK) LIMITED

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

MNK ESTATES (UK) LIMITED

Directors and other information


	Directors	K Dhull
		M Haneef
		N Ahmed


	Company number	08402499


	Registered office	Sunbeam House
		12 Waterside Drive
		Langley
		Slough
		SL3 6EZ


	Accountant	Mrs K Dhull FCA FCCA
		Iver accountancy Ltd
		Homefield , Wood lane
		Iver
		Bucks
		SL0 0LD

MNK ESTATES (UK) LIMITED

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of MNK ESTATES (UK) LIMITED

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of MNK ESTATES (UK) LIMITED for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of MNK ESTATES (UK) LIMITED, as a body, in accordance with the terms of my engagement letter dated 5 January 2025. My work has been undertaken solely to prepare for your approval the financial statements of MNK ESTATES (UK) LIMITED and state those matters that we have agreed to state to the board of directors of MNK ESTATES (UK) LIMITED as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than MNK ESTATES (UK) LIMITED and its board of directors as a body for my work or for this report.

It is your duty to ensure that MNK ESTATES (UK) LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of MNK ESTATES (UK) LIMITED. You consider that MNK ESTATES (UK) LIMITED is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of MNK ESTATES (UK) LIMITED. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Mrs K Dhull FCA FCCA

Chartered Accountant

Iver accountancy Ltd

Homefield , Wood lane

Iver

Bucks

SL0 0LD

4 September 2026

MNK ESTATES (UK) LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	11,400,756		11,416,816
		_______		_______
			11,400,756		11,416,816

Current assets
Debtors	6	33,865		144,399
Cash at bank and in hand		113,456		185,230
		_______		_______
		147,321		329,629
Creditors: amounts falling due
within one year	7	( 4,602,267)		( 4,750,885)
		_______		_______
Net current liabilities			( 4,454,946)		( 4,421,256)
			_______		_______
Total assets less current liabilities			6,945,810		6,995,560

Creditors: amounts falling due
after more than one year	8		( 3,700,000)		( 3,700,000)

Provisions for liabilities			( 848,771)		( 848,771)

			_______		_______
Net assets			2,397,039		2,446,789
			_______		_______

Capital and reserves
Called up share capital			3		3
Revaluation reserve			3,393,284		3,393,284
Profit and loss account			( 996,248)		( 946,498)
			_______		_______
Shareholders funds			2,397,039		2,446,789
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 04 September 2026 , and are signed on behalf of the board by:

M Haneef

Director

Company registration number: 08402499

MNK ESTATES (UK) LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and wales. The address of the registered office is Sunbeam House, 12 Waterside Drive, Langley, Slough, SL3 6EZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover represents rental income received , excluding value added tax .

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or financial liability is recognised only when the company becomes party to contractal provisions of the instrument .

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025 and 31 March 2026	11,352,575	333,401	7,440	11,693,416
	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	274,740	1,860	276,600
Charge for the year	-	14,665	1,395	16,060
	_______	_______	_______	_______
At 31 March 2026	-	289,405	3,255	292,660
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	11,352,575	43,996	4,185	11,400,756
	_______	_______	_______	_______
At 31 March 2025	11,352,575	58,661	5,580	11,416,816
	_______	_______	_______	_______

Investment property

The investment property has been measured at fair value, which is the open market value of the property. Changes in the fair value are recognised in profit and loss account in the year in which they arise. The fair value of the investment property as at 31 March 2025 was determined by the directors valuation.

6. Debtors

	2026	2025
	£	£
Trade debtors	2,363	73,335
Other debtors	31,502	71,064
	_______	_______
	33,865	144,399
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	-	23,311
Amounts owed to group undertakings and undertakings in which the company has a participating interest	4,544,807	4,653,413
Corporation tax	1	1
Social security and other taxes	4,287	995
Other creditors	53,172	73,165
	_______	_______
	4,602,267	4,750,885
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	3,700,000	3,700,000
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	K Dhull	( 1,370)	-	( 1,370)
	M Haneef	( 1,370)	-	( 1,370)
	N Ahmed	( 1,370)	-	( 1,370)
		_______	_______	_______
		( 4,110)	-	( 4,110)
		_______	_______	_______

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	K Dhull	( 19,714)	18,344	( 1,370)
	M Haneef	( 19,714)	18,344	( 1,370)
	N Ahmed	( 19,714)	18,344	( 1,370)
		_______	_______	_______
		( 59,142)	55,032	( 4,110)
		_______	_______	_______

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Sunbeam Fostering Group Limited	82,447	85,629	2,830,696	2,939,930
Sunbeam Management Services Limited	49,925	49,907	1,714,111	1,713,483
	_______	_______	_______	_______

A company in which K Dhull & M Haneef and N Ahmed are directors. During the year loan were received £17,379 (2025 £47,000) and paid £209,060 (2025 1,321,000). at the year end loan amount to £2,830,696 (2025 £2,939,930 ) from a Company owned by the directors Sunbeam Fostering Group Limited ,on loan there were interest is being charged amount £82,447 (2025 £85,629). During the year Loan amount to £1,714,111 (2025 £1,713,483 from a company owned by the directors Sunbeam management services Limited , on loan there were interest is being charged amount to £49,925 (2025 £49,907)