REGISTERED NUMBER: 08399532 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Mirador Property & Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Joanna Conway

John Douglas Smithies

REGISTERED OFFICE:

93 Tabernacle Street

London

England

EC2A 4BA

REGISTERED NUMBER:

08399532 (England and Wales)

ACCOUNTANTS:

RAA Ramon Lee Ltd

93 Tabernacle Street

London

EC2A 4BA

Fixed assets

Intangible assets

4

153,727

206,895

Investments

5

-

220

Investment property

6

1,475,000

1,275,000

1,628,727

1,482,115

Current assets

Cash at bank

135,422

147,801

Creditors

Amounts falling due within one year

7

(1,216,295

)

(1,255,431

)

Net current liabilities

(1,080,873

)

(1,107,630

)

Total assets less current liabilities

547,854

374,485

Provisions for liabilities

(44,650

)

-

Net assets

503,204

374,485

Capital and reserves

Called up share capital

8

1

1

Non-distributable reserves

9

190,352

-

Fair value reserve

9

62,227

150,397

Retained earnings

9

250,624

224,087

Shareholders' funds

503,204

374,485

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

John Douglas Smithies - Director

1.	STATUTORY INFORMATION

Mirador Property & Investments 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes for the goods sold in the normal course of business.

INVESTMENTS IN CRYPTOCURRENCIES

Crypto currencies are recognised as intangible assets where the Company controls the asset as a result of past events and future economic benefits are expected to flow to the Company.

On initial recognition, crypto currencies are measured at cost, including directly attributable transaction costs.

Subsequently, crypto currencies are measured using the revaluation model under Section 18 of FRS 102. Where an active market exists, crypto currencies are carried at fair value at the reporting date, less any subsequent impairment losses. Revaluations are performed with sufficient regularity to ensure that the carrying amount does not differ materially from fair value. The revaluation model is only applied where there is an active market for the relevant crypto currency.

Increases in value arising on revaluation are recognised in other comprehensive income and accumulated in the revaluation reserve, except to the extent that they reverse a previous revaluation decrease recognised in profit or loss. Decreases in value are recognised in profit or loss except to the extent that they offset an existing revaluation surplus relating to the same asset.

Crypto currencies are assessed for impairment at each reporting date whenever indicators of impairment exist.

Where management considers the crypto currencies to have an indefinite useful life, no amortisation is charged, but an annual impairment review is performed. Alternatively, where a finite useful life can be determined, the asset is amortised over that useful life.

INVESTMENT PROPERTY

Investment property is property held to earn rentals and/or for capital appreciation.

Investment property is initially measured at cost and subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

Fair value is determined by the directors by reference to market evidence and, where appropriate, independent professional valuations.

Investment property is not depreciated.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements ,when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BASIC FINANCIAL ASSETS

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CLASSIFICATION OF FINANCIAL LIABILITIES

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BASIC FINANCIAL LIABILITIES

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

EQUITY INSTRUMENTS

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 February 2025

206,895

Revaluations

(53,168

)

At 31 January 2026

153,727

NET BOOK VALUE

At 31 January 2026

153,727

At 31 January 2025

206,895

Cost or valuation at 31 January 2026 is represented by:

Other

intangible

assets

£

Valuation in 2026

(53,168

)

Cost

206,895

153,727

The company holds Bitcoin as a long-term investment. The asset is classified as an intangible asset under Section 18 of FRS 102 and is measured using the revaluation model. Fair value is determined by reference to quoted prices on an active crypto currency exchange at the reporting date. At 31 January 2026 the carrying value of crypto currencies was £153,727. The related revaluation reserve amounted to £62,227. Management has concluded that an active market exists for Bitcoin and that the crypto currency has an indefinite useful economic life.

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST

At 1 February 2025

220

Disposals

(170

)

Share of profit/(loss)

(50

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

220

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

1,275,000

Revaluations

200,000

At 31 January 2026

1,475,000

NET BOOK VALUE

At 31 January 2026

1,475,000

At 31 January 2025

1,275,000

The investment property comprises a freehold commercial property held to earn rental income and for capital appreciation.

In accordance with Section 16 of FRS 102, investment property is measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

The fair value of the property at 31 January 2026 was determined by the directors having regard to market evidence of transaction prices for similar properties in comparable locations and condition.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,189,332

1,228,332

Taxation and social security

7,018

6,886

Other creditors

19,945

20,213

1,216,295

1,255,431

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary shares

1

1

1

9.

RESERVES

Retained earning (£

)

Fair Value Reserve(£

)

Non distributable reserve (£

)

Total (£

)

At 1 February 2025

224,087

150,397

374,484

Profit for the year

26,537

26,537

Other comprehensive income

(53,167

)

155,349

102,182

Reclassification

(35,003

)

35,003

-

At 31 January 2026

250,624

62,227

190,352

503,203