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REGISTERED NUMBER: 03966397 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

MODERN HYGIENE (1992) LIMITED

MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MODERN HYGIENE (1992) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: G.A. Clarke
Mrs L.A. Clarke





SECRETARY: D Waterfield





REGISTERED OFFICE: America House
Rumford Court
Rumford Place
Liverpool
L3 9DD





REGISTERED NUMBER: 03966397 (England and Wales)





ACCOUNTANTS: Malthouse & Company Chartered Accountants
America House, Rumford Court
Rumford Place
Liverpool
Merseyside
L3 9DD

MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 32,636 6,780
32,636 6,780

CURRENT ASSETS
Stocks 2,650 2,650
Debtors 6 148,616 203,268
Cash at bank 297,062 273,240
448,328 479,158
CREDITORS
Amounts falling due within one year 7 142,606 138,654
NET CURRENT ASSETS 305,722 340,504
TOTAL ASSETS LESS CURRENT
LIABILITIES

338,358

347,284

CREDITORS
Amounts falling due after more than one
year

8

(17,654

)

(30,802

)

PROVISIONS FOR LIABILITIES (7,514 ) (909 )
NET ASSETS 313,190 315,573

MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

BALANCE SHEET - continued
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 313,090 315,473
SHAREHOLDERS' FUNDS 313,190 315,573

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 25 October 2024 and were signed on its behalf by:




G.A. Clarke - Director



Mrs L.A. Clarke - Director


MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Modern Hygiene (1992) 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.

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 the connection of a business in 2001. This has been reviewed in 2009 and is now being amortised evenly over its remaining life of ten 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
Motor vehicles - 25% on reducing balance

Tangible fixed assets are initially recognised at cost.

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
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.

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 10 (2023 - 8 ) .

MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 100,000
AMORTISATION
At 1 April 2023
and 31 March 2024 100,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 49,698 58,452 108,150
Additions - 36,736 36,736
At 31 March 2024 49,698 95,188 144,886
DEPRECIATION
At 1 April 2023 48,983 52,387 101,370
Charge for year 180 10,700 10,880
At 31 March 2024 49,163 63,087 112,250
NET BOOK VALUE
At 31 March 2024 535 32,101 32,636
At 31 March 2023 715 6,065 6,780

MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 108,837 162,831
Other debtors 39,779 40,437
148,616 203,268

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts - 3,810
Trade creditors 38,917 51,158
Taxation and social security 39,568 41,279
Other creditors 64,121 42,407
142,606 138,654

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Other creditors 17,654 30,802

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 10,802

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
90 Ordinary 'A' £1 90 90
10 Ordinary 'B' £1 10 10
100 100

MODERN HYGIENE (1992) LIMITED (REGISTERED NUMBER: 03966397)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


10. RESERVES
Retained
earnings
£   

At 1 April 2023 315,473
Profit for the year 78,617
Dividends (81,000 )
At 31 March 2024 313,090

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
G.A. Clarke and Mrs L.A. Clarke
Balance outstanding at start of year (757 ) (729 )
Amounts advanced 268,485 63,722
Amounts repaid (267,750 ) (63,750 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (22 ) (757 )

12. RELATED PARTY DISCLOSURES

As at 31 March 2024, amounts totalling £46,897 (2023: £27,978) were due to Modern Hygiene Environmental Limited, a company related by common directors and shareholders.

Dividends totalling £49,000 (2023: £45,000) were paid to the directors during the year.

13. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by the directors.