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2022-03-01 13949341 dpl-frs:Item4 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item4 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item4 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item4 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-03-02 2022-06-30 13949341 dpl-frs:Item5 2022-03-02 2022-06-30 13949341 dpl-frs:Item5 2022-03-01 13949341 dpl-frs:Item5 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item5 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item5 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item5 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-03-02 2022-06-30 13949341 dpl-frs:Item6 2022-03-02 2022-06-30 13949341 dpl-frs:Item6 2022-03-01 13949341 dpl-frs:Item6 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item6 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item6 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item6 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-03-02 2022-06-30 13949341 dpl-frs:Item7 2022-03-02 2022-06-30 13949341 dpl-frs:Item7 2022-03-01 13949341 dpl-frs:Item7 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item7 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item7 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-02 2022-06-30 13949341 dpl-frs:Item8 2022-03-02 2022-06-30 13949341 dpl-frs:Item8 2022-03-01 13949341 dpl-frs:Item8 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item8 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-02 2022-06-30 13949341 dpl-frs:Item9 2022-03-02 2022-06-30 13949341 dpl-frs:Item9 2022-03-01 13949341 dpl-frs:Item9 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item9 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-02 2022-06-30 13949341 dpl-frs:Item10 2022-03-02 2022-06-30 13949341 dpl-frs:Item10 2022-03-01 13949341 dpl-frs:Item10 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item10 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-02 2022-06-30 13949341 dpl-frs:Item11 2022-03-02 2022-06-30 13949341 dpl-frs:Item11 2022-03-01 13949341 dpl-frs:Item11 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item11 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-02 2022-06-30 13949341 dpl-frs:Item12 2022-03-02 2022-06-30 13949341 dpl-frs:Item12 2022-03-01 13949341 dpl-frs:Item12 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item12 2022-03-02 2022-06-30 13949341 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 13949341 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 13949341 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-02 2022-06-30 13949341 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-02 2022-06-30 13949341 1 2022-03-02 2022-06-30 13949341 frs-countries:EnglandWales 2022-03-02 2022-06-30
Registered number: 13949341
I.M.H Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13949341
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,478,053 778,053
Investments 5 100 100
1,478,153 778,153
CURRENT ASSETS
Debtors 6 141,482 200,062
Cash at bank and in hand 715 6,884
142,197 206,946
Creditors: Amounts Falling Due Within One Year 7 (5,643 ) (29,441 )
NET CURRENT ASSETS (LIABILITIES) 136,554 177,505
TOTAL ASSETS LESS CURRENT LIABILITIES 1,614,707 955,658
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,000 ) (50,000 )
NET ASSETS 1,564,707 905,658
CAPITAL AND RESERVES
Called up share capital 8 200 200
Fair Value Reserve 9 150,000 150,000
Profit and Loss Account 1,414,507 755,458
SHAREHOLDERS' FUNDS 1,564,707 905,658
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Hornsey
Director
Mr Samuel Hornsey
Director
8 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
I.M.H Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13949341 . The registered office is Riverlea, Bedstone Road, Bucknell, Shropshire, SY7 0AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the
company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.
2.6. Fixed Asset Investments
Fixed asset investments are included at cost less impairment. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Investment Property
30 June 2023
£
Fair Value
As at 1 July 2022 778,053
Additions 700,000
As at 30 June 2023 1,478,053
5. Investments
Unlisted
£
Cost
As at 1 July 2022 100
As at 30 June 2023 100
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 100
As at 1 July 2022 100
Investments represent shares in wholly owned subisdiay undertaking Hornsey Steel Panels and Sections Ltd, a company incorporated in England & Wales.
6. Debtors
30 June 2023 30 June 2022
£ £
Due within one year
Prepayments and accrued income 1,295 62
VAT 140,187 -
Amounts owed by subsidiaries - 200,000
141,482 200,062
7. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Corporation tax 4,911 1,280
Directors' loan accounts 732 108
Amounts owed to subsidiaries - 28,053
5,643 29,441
Lloyds Bank PLC holds a fixed and floating charge over all the property or undertaking of I.M.H Holdings Limited. 
Page 4
Page 5
8. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 200 200
9. Reserves
Fair Value Reserve
£
As at 1 July 2022 150,000
As at 30 June 2023 150,000
10. Related Party Transactions
Dividends received from Hornsey Steel Panels and Sections Ltd during the year were £642,000 (2022: £750,000).
Page 5