REGISTERED NUMBER: 08249085 (England and Wales)

M & S PROPERTY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr Charnpaul Singh Kooner

REGISTERED OFFICE:

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

BUSINESS ADDRESS:

15 Kirkwood Close

Leicester Forest East

Leicester

LE3 3SH

REGISTERED NUMBER:

08249085 (England and Wales)

ACCOUNTANTS:

Shareef

Chartered Accountants

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

BANKERS:

Lloyds Bank

High St Leicester

Po Box 33

7 High Street

Leicester

Leicestershire

LE1 9FS

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Shareef

Chartered Accountants

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

15 July 2026

FIXED ASSETS

Tangible assets

4

13,702

16,120

Investment property

5

1,045,520

1,019,665

1,059,222

1,035,785

CURRENT ASSETS

Debtors

6

220,545

222,442

Cash at bank and in hand

8,150

72,025

228,695

294,467

CREDITORS

Amounts falling due within one year

7

28,452

48,592

NET CURRENT ASSETS

200,243

245,875

TOTAL ASSETS LESS CURRENT LIABILITIES

1,259,465

1,281,660

CREDITORS

Amounts falling due after more than one year

8

(1,018,495

)

(1,021,211

)

PROVISIONS FOR LIABILITIES

(54,277

)

(54,277

)

NET ASSETS

186,693

206,172

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

162,832

162,832

Retained earnings

23,761

43,240

SHAREHOLDERS' FUNDS

186,693

206,172

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 15 July 2026 and were signed by:

Mr Charnpaul Singh Kooner - Director

1.	STATUTORY INFORMATION

M & S Property 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.

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.

Plant and machinery etc

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

43,891

DEPRECIATION

At 1 November 2024

27,771

Charge for year

2,418

At 31 October 2025

30,189

NET BOOK VALUE

At 31 October 2025

13,702

At 31 October 2024

16,120

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

1,019,665

Additions

25,855

At 31 October 2025

1,045,520

NET BOOK VALUE

At 31 October 2025

1,045,520

At 31 October 2024

1,019,665

The property was valued by an officer of the company. In the director's opinion the value of the properties is £1,045,520.

Fair value at 31 October 2025 is represented by:

£

Valuation in 2017

174,502

Valuation in 2022

42,607

Cost

828,411

1,045,520

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by connected companies

220,545

222,442

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,278

3,840

Taxation and social security

22,204

22,204

Other creditors

2,970

22,548

28,452

48,592

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,018,495

1,021,211

9.

RESERVES

Fair

value

reserve

£

At 1 November 2024

and 31 October 2025

162,832