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REGISTERED NUMBER: 08823050 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

MLH CLUB LIMITED

MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

MLH CLUB LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mrs E Gordon





REGISTERED OFFICE: 42 Woodside Green
South Norwood
London
SE25 5EU





REGISTERED NUMBER: 08823050 (England and Wales)





ACCOUNTANTS: MDH
Chartered Certified Accountants
21 Stafford Road
Croydon
Surrey
CR0 4NG

MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,500
Tangible assets 5 1,828 2,860
1,828 4,360

CURRENT ASSETS
Debtors 6 33,651 20,727
Cash at bank 9,968 24,741
43,619 45,468
CREDITORS
Amounts falling due within one year 7 12,389 12,336
NET CURRENT ASSETS 31,230 33,132
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,058

37,492

CREDITORS
Amounts falling due after more than one
year

8

(31,019

)

(36,574

)

PROVISIONS FOR LIABILITIES 9 (347 ) (543 )
NET ASSETS 1,692 375

CAPITAL AND RESERVES
Called up share capital 10 10 10
Retained earnings 1,682 365
SHAREHOLDERS' FUNDS 1,692 375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)

BALANCE SHEET - continued
31 DECEMBER 2023


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 16 September 2024 and were signed by:





Mrs E Gordon - Director


MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

MLH Club 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.

The financial statements have been produced on a going concern basis, on the knowledge that the Director will continue to support the ongoing liabilities of the company.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

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.

MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 15,000
AMORTISATION
At 1 January 2023 13,500
Charge for year 1,500
At 31 December 2023 15,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 1,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 22,846
Additions 899
Disposals (8,895 )
At 31 December 2023 14,850
DEPRECIATION
At 1 January 2023 19,986
Charge for year 1,931
Eliminated on disposal (8,895 )
At 31 December 2023 13,022
NET BOOK VALUE
At 31 December 2023 1,828
At 31 December 2022 2,860

MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Trade debtors 8,593 10,332
Other debtors 25,058 10,395
33,651 20,727

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 7,249 5,556
Trade creditors 386 484
Taxation and social security 4,754 6,296
12,389 12,336

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans 31,019 36,574

9. PROVISIONS FOR LIABILITIES
31/12/23 31/12/22
£    £   
Deferred tax 347 543

Deferred
tax
£   
Balance at 1 January 2023 543
Provided during year (196 )
accelerated capital allowances
Balance at 31 December 2023 347

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/23 31/12/22
value: £    £   
10 Ordinary £1 10 10

MLH CLUB LIMITED (REGISTERED NUMBER: 08823050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31/12/23 31/12/22
£    £   
Mrs E Gordon
Balance outstanding at start of year 9,958 (276 )
Amounts advanced 40,000 36,570
Amounts repaid (26,251 ) (26,336 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,707 9,958

This loan of £23,707 to the director from the company was interest free and repaid within 9 months of the year end.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs E Gordon.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MLH CLUB LIMITED

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MLH Club Limited for the year ended 31 December 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of MLH Club Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MLH Club Limited and state those matters that we have agreed to state to the director of MLH Club Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that MLH Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MLH Club Limited. You consider that MLH Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MLH Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






MDH
Chartered Certified Accountants
21 Stafford Road
Croydon
Surrey
CR0 4NG


16 September 2024