REGISTERED NUMBER: 05494191 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

NMR PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N R Van Gruisen

R J K Paterson

SECRETARY:

R J K Paterson

REGISTERED OFFICE:

10 London Mews

Paddington

LONDON

W2 1HY

REGISTERED NUMBER:

05494191 (England and Wales)

ACCOUNTANTS:

Stein Richards Limited

Chartered Accountants

10 London Mews

Paddington

LONDON

W2 1HY

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

3,250,000

3,250,000

3,250,000

3,250,000

CURRENT ASSETS

Debtors

6

1,544

1,876

Cash at bank

30,624

20,737

32,168

22,613

CREDITORS

Amounts falling due within one year

7

119,529

115,064

NET CURRENT LIABILITIES

(87,361

)

(92,451

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,162,639

3,157,549

CREDITORS

Amounts falling due after more than one year

8

(575,433

)

(649,688

)

PROVISIONS FOR LIABILITIES

(433,829

)

(433,829

)

NET ASSETS

2,153,377

2,074,032

CAPITAL AND RESERVES

Called up share capital

9

755

755

Revaluation reserve

10

1,301,488

1,301,488

Capital redemption reserve

10

245

245

Retained earnings

10

850,889

771,544

SHAREHOLDERS' FUNDS

2,153,377

2,074,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 22 October 2026 and were signed on its behalf by:

N R Van Gruisen - Director

R J K Paterson - Director

1.	STATUTORY INFORMATION

NMR Properties 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 as the fair value of the consideration received or receivable, excluding discounts and rebates. Turnover is in respect of rental income and is recognised on a straight line basis over the terms of the leases.

Investment property

In accordance with FRS102, Section 1A, the company's properties are held for long-term investment and are included in the Balance Sheet at their open market values. The surplus or deficit on annual revaluation of such properties are transferred to the revaluation reserve.

Taxation

Taxation for the year comprises current tax only. 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.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors and loans.

The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2025

and 30 June 2026

24,976

DEPRECIATION

At 1 July 2025

and 30 June 2026

24,976

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

and 30 June 2026

3,250,000

NET BOOK VALUE

At 30 June 2026

3,250,000

At 30 June 2025

3,250,000

Fair value at 30 June 2026 is represented by:

£

Valuation in 2006

760,938

Valuation in 2015

693,548

Valuation in 2016

89,075

Valuation in 2018

716,757

Valuation in 2020

225,000

Valuation in 2024

(750,000

)

Cost

1,514,682

3,250,000

Investment property was valued on an open market basis on 30 June 2024 by Carter Jonas LLP .

The directors consider this valuation to also be the open market valuation as at 30 June 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Other debtors

1,544

1,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Taxation and social security

23,489

16,670

Other creditors

96,040

98,394

119,529

115,064

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Other creditors

575,433

649,688

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

755

Ordinary

1

755

755

10.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 July 2025

771,544

1,301,488

245

2,073,277

Profit for the year

79,345

79,345

At 30 June 2026

850,889

1,301,488

245

2,152,622