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Registered number: 06797165
M & H Testing Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Hilary Adams Ltd
158 High Street
Herne Bay
Kent
CT6 5NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06797165
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 215,336 345,355
215,336 345,355
CURRENT ASSETS
Debtors 6 646,748 789,398
Cash at bank and in hand 410,412 268,659
1,057,160 1,058,057
Creditors: Amounts Falling Due Within One Year 7 (294,283 ) (297,191 )
NET CURRENT ASSETS (LIABILITIES) 762,877 760,866
TOTAL ASSETS LESS CURRENT LIABILITIES 978,213 1,106,221
Creditors: Amounts Falling Due After More Than One Year 8 (28,550 ) (98,238 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (41,798 ) (62,028 )
NET ASSETS 907,865 945,955
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 907,855 945,945
SHAREHOLDERS' FUNDS 907,865 945,955
Page 1
Page 2
For the year ending 31 January 2025 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
Stuart Messer
Director
2 April 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M & H Testing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06797165 . The registered office is Unit D1 & D2, Northdown Close, Ashford Road, Lenham, Maidstone, Kent, ME17 2DL.
The bank has a fixed and floating charge over the assets of the company.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10%
Plant & Machinery 20%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 33%
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 24)
26 24
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Page 5
4. Intangible Assets
Other
£
Cost
As at 1 February 2024 5,400
As at 31 January 2025 5,400
Amortisation
As at 1 February 2024 5,400
As at 31 January 2025 5,400
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2024 68,383 136,399 528,117 5,727
Additions - 17,053 - 14,868
Disposals - - (92,995 ) -
As at 31 January 2025 68,383 153,452 435,122 20,595
Depreciation
As at 1 February 2024 37,402 104,328 248,756 4,717
Provided during the period 6,685 15,837 98,701 3,250
Disposals - - (55,500 ) -
As at 31 January 2025 44,087 120,165 291,957 7,967
Net Book Value
As at 31 January 2025 24,296 33,287 143,165 12,628
As at 1 February 2024 30,981 32,071 279,361 1,010
Page 5
Page 6
Computer Equipment Total
£ £
Cost
As at 1 February 2024 16,607 755,233
Additions 2,118 34,039
Disposals - (92,995 )
As at 31 January 2025 18,725 696,277
Depreciation
As at 1 February 2024 14,675 409,878
Provided during the period 2,090 126,563
Disposals - (55,500 )
As at 31 January 2025 16,765 480,941
Net Book Value
As at 31 January 2025 1,960 215,336
As at 1 February 2024 1,932 345,355
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 320,726 409,121
Prepayments and accrued income 11,022 12,776
Other debtors - 5,000
Corporation tax recoverable assets - 1,501
331,748 428,398
Due after more than one year
Other debtors 255,000 301,000
Debenture 60,000 60,000
315,000 361,000
646,748 789,398
The company purchased a 75 year debenture from the Rugby Football Union in July 2022 for £60,000. This has been measured at amortised cost using the effective interest method. This will be repaid in full to the company in 2097.
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 69,689 93,760
Trade creditors 55,471 44,628
Corporation tax 135,903 84,803
VAT 31,378 72,171
Other creditors 412 399
Accruals and deferred income 1,430 1,430
294,283 297,191
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,550 98,238
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 75,115 100,703
Later than one year and not later than five years 30,220 105,335
105,335 206,038
Less: Finance charges allocated to future periods 7,096 14,040
98,239 191,998
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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