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REGISTERED NUMBER: 11751884 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

M&D QUINN LIMITED
M&D QUINN LIMITED (REGISTERED NUMBER: 11751884)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


M&D QUINN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTOR: L Nair





REGISTERED OFFICE: 4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU





REGISTERED NUMBER: 11751884 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
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M&D QUINN LIMITED (REGISTERED NUMBER: 11751884)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 795,000 750,000
795,000 750,000

CURRENT ASSETS
Cash at bank 500 496

CREDITORS
Amounts falling due within one year 6 7,685 9,115
NET CURRENT LIABILITIES (7,185 ) (8,619 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
787,815
741,381

CREDITORS
Amounts falling due after more than one
year
7
(652,891
)
(680,948
)

PROVISIONS FOR LIABILITIES 9 (29,714 ) (18,464 )
NET ASSETS 105,210 41,969

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 10 89,141 55,391
Retained earnings 15,969 (13,522 )
105,210 41,969

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 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 22 October 2026 and were signed by:



L Nair - Director


The notes form part of these financial statements

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M&D QUINN LIMITED (REGISTERED NUMBER: 11751884)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026


1. STATUTORY INFORMATION

M&D Quinn 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
Due to the ongoing support of the company's principal shareholder the director believes that it is appropriate to prepare the financial statements on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would be necessary to reduce the balance sheet value of assets to their recoverable amounts, and to provide for further liabilities that might arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates. Included in these judgements and estimates are:

Investment properties - the company carries its investment properties at fair value, with changes in fair value being recognised in profit or loss. The director has determined the fair value at 31 January 2026. There is an inevitable degree of judgement involved in that each property is unique and value can only ultimately be reliably tested in the market itself. The director aims to determine the open market valuation of every property. In order to do so the director uses appropriate market evidence based upon recent sales of comparable properties using available data at the year end. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Turnover
Turnover represents revenue recognised by the company in respect of rent income. Revenue is measured at fair value of the consideration received or receivable. Rental income is recognised on an accruals basis.

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

Investment property
Investment properties consist of land and buildings which are not occupied by or in the operations of the Company or for sale in the ordinary course of business but are held to earn rental income together with the potential capital and income growth.

Investment properties are initially recognised at cost, being the fair value of consideration given, including transaction costs associated with the investment property. Any subsequent capital expenditure incurred in improving investment properties is capitalised in the period incurred and included within the book costs of the property.

After initial recognition, investment properties are measured at fair value with gains and losses recognised in the statement of comprehensive income. Deferred tax is provided on the gains or losses during the year as necessary.


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M&D QUINN LIMITED (REGISTERED NUMBER: 11751884)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


2. ACCOUNTING POLICIES - continued
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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025
and 31 January 2026 16,207
DEPRECIATION
At 1 February 2025
and 31 January 2026 16,207
NET BOOK VALUE
At 31 January 2026 -

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M&D QUINN LIMITED (REGISTERED NUMBER: 11751884)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2025 750,000
Revaluations 45,000
At 31 January 2026 795,000
NET BOOK VALUE
At 31 January 2026 795,000
At 31 January 2025 750,000

Fair value at 31 January 2026 is represented by:
£   
Valuation in 2026 118,855
Cost 676,145
795,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade creditors - 5,514
Taxation and social security 3,987 -
Other creditors 3,698 3,601
7,685 9,115

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Other creditors 652,891 680,948

8. SECURED DEBTS

The bank loan is secured on the freehold property.

9. PROVISIONS FOR LIABILITIES
2026 2025
£    £   
Deferred tax 29,714 18,464

Deferred
tax
£   
Balance at 1 February 2025 18,464
Provided during year 11,250
Balance at 31 January 2026 29,714

-5-
M&D QUINN LIMITED (REGISTERED NUMBER: 11751884)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


10. RESERVES
Revaluation
reserve
£   
At 1 February 2025 55,391
Revaluation movement 33,750

At 31 January 2026 89,141

11. RELATED PARTY DISCLOSURES

At the balances sheet date the company owed the director £652,891 (2025: £680,349). The loan is unsecured, non interest bearing and has no repayment terms.

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