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REGISTERED NUMBER: SC774363 (Scotland)











































MHarding Mortgages Ltd

Unaudited Financial Statements

for the period

1st July 2024 to 22nd August 2024






MHarding Mortgages Ltd (Registered number: SC774363)






Contents of the Financial Statements
for the period 1st July 2024 to 22nd August 2024




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 5


MHarding Mortgages Ltd

Company Information
for the period 1st July 2024 to 22nd August 2024







Director: M Harding





Registered office: 7 Home Cottages
Hirsel Estate
Coldstream
TD12 4LR





Registered number: SC774363 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

MHarding Mortgages Ltd (Registered number: SC774363)

Balance Sheet
22nd August 2024

2024 2024
Notes £    £   
Current assets
Cash at bank 867 495

Creditors
Amounts falling due within one year 4 622 574
Net current assets/(liabilities) 245 (79 )
Total assets less current liabilities 245 (79 )

Capital and reserves
Called up share capital 1 1
Retained earnings 244 (80 )
245 (79 )

MHarding Mortgages Ltd (Registered number: SC774363)

Balance Sheet - continued
22nd August 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 22nd August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 22nd August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th October 2024 and were signed by:





M Harding - Director


MHarding Mortgages Ltd (Registered number: SC774363)

Notes to the Financial Statements
for the period 1st July 2024 to 22nd August 2024

1. Statutory information

MHarding Mortgages Ltd is a private company, limited by shares , registered in Scotland. 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.

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

Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. Rental income is recognised on the date the rent is received. The rent is received at the end of each month.

Financial instruments
The following assets and liabilities are classified as financial instruments - accruals and directors' loans.

Directors' loans (being repayable on demand) and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

MHarding Mortgages Ltd (Registered number: SC774363)

Notes to the Financial Statements - continued
for the period 1st July 2024 to 22nd August 2024

2. Accounting policies - continued

Going concern
The company ceased trading on 22nd August 2024.

3. Employees and directors

The average number of employees during the period was NIL (2024 - NIL).

4. Creditors: amounts falling due within one year
2024 2024
£    £   
Taxation and social security 57 -
Other creditors 565 574
622 574