REGISTERED NUMBER: 04631044 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

M.K. DEVELOPMENTS (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Z Ahmed

Mr I Ahmad

Mr R Ahmed

Mr F Ahmad

REGISTERED OFFICE:

Office 1 Rochdale Suzuki

MK Business Park

Crawford Street

Rochdale

0L16 5SA

REGISTERED NUMBER:

04631044 (England and Wales)

ACCOUNTANTS:

Turner & Turner (Preston) Ltd

Chartered Accountants

9 Victoria Rd

Fulwood

Preston

Lancashire

PR2 8ND

FIXED ASSETS

Tangible assets

4

2,589,557

2,584,131

CURRENT ASSETS

Debtors

5

698

897

Cash at bank

45,096

17,466

45,794

18,363

CREDITORS

Amounts falling due within one year

6

190,696

163,457

NET CURRENT LIABILITIES

(144,902

)

(145,094

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,444,655

2,439,037

CREDITORS

Amounts falling due after more than one year

7

(387,761

)

(458,061

)

PROVISIONS FOR LIABILITIES

(273,603

)

(273,603

)

NET ASSETS

1,783,291

1,707,373

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

1,440,014

1,440,014

Retained earnings

343,177

267,259

SHAREHOLDERS' FUNDS

1,783,291

1,707,373

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

Mr Z Ahmed - Director

1.	STATUTORY INFORMATION

M.K. Developments (UK) 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

Nil

Plant and machinery etc

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

2,574,723

9,800

2,584,523

Additions

-

6,330

6,330

At 31 January 2026

2,574,723

16,130

2,590,853

DEPRECIATION

At 1 February 2025

-

392

392

Charge for year

-

904

904

At 31 January 2026

-

1,296

1,296

NET BOOK VALUE

At 31 January 2026

2,574,723

14,834

2,589,557

At 31 January 2025

2,574,723

9,408

2,584,131

Cost or valuation at 31 January 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2023

2,400,000

-

2,400,000

Valuation in 2024

47,118

-

47,118

Valuation in 2025

127,605

-

127,605

Cost

-

16,130

16,130

2,574,723

16,130

2,590,853

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.1.26

31.1.25

£

£

Cost

1,200,779

1,200,779

Freehold land and buildings were valued on an open market basis on 31 January 2024 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

698

897

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

20,000

20,000

Taxation and social security

57,131

41,907

Other creditors

113,565

101,550

190,696

163,457

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Amounts owed to associates

25,601

12,101

Other creditors

362,160

445,960

387,761

458,061

8.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

1,440,014

9.	SHAREHOLDINGS

The shareholders of the company are as follows:

Z Ahmed

I Ahmed

N Ahmed

F Ahmed

10.	RELATED PARTY DISCLOSURES