ACCOUNTS - Final Accounts

Company registration number: 00577218

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	MASSEY INVESTMENT COMPANY LIMITED


MASSEY INVESTMENT COMPANY LIMITED

COMPANY INFORMATION

Directors	H R Magrill
	S A Laitner
	G P Jacobs


Registered number	00577218


Registered office	Flat 6
	7 Cleveland Gardens
	London
	W2 6HA


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


MASSEY INVESTMENT COMPANY LIMITED REGISTERED NUMBER:00577218

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		1,342,144		1,075,661
			1,342,144		1,075,661
Current assets
Debtors: amounts falling due within one year	5	1,926		878
Cash at bank and in hand		28,372		35,185
		30,298		36,063
Creditors: amounts falling due within one year	6	(4,440)		(4,500)
Net current assets			25,858		31,563
Total assets less current liabilities			1,368,002		1,107,224
Provisions for liabilities
Deferred tax		(276,278)		(209,743)
			(276,278)		(209,743)
Net assets			1,091,724		897,481

Capital and reserves
Called up share capital	100	100
Profit and loss account	1,091,624	897,381
	1,091,724	897,481

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MASSEY INVESTMENT COMPANY LIMITED REGISTERED NUMBER:00577218

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

H R Magrill

Director

Date: 3 November 2026

The notes on pages 3 to 4 form part of these financial statements.

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MASSEY INVESTMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Massey Investment Company Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The details of the company's registered office are disclosed on the Company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Functional and presentational currency

The Company's functional and presentational currency is GBP.

2.3

Turnover

The turnover shown in the profit and loss account represents dividends received in respect of listed investments.

2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

2.5

Valuation of investments

Investments in listed company shares are remeasured to fair value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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MASSEY INVESTMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 April 2025	1,075,661
	Revaluations	266,483
	At 31 March 2026	1,342,144

Debtors

					2026	2025
					£	£


Other debtors	1,926	878
	1,926	878

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Accruals and deferred income	4,440	4,500
	4,440	4,500

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