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Registered number: SC394383










MHBL (HOLDINGS) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
MHBL (HOLDINGS) LIMITED
 

COMPANY INFORMATION


Directors
Mr A Kerr 
Mr R Fletcher 




Registered number
SC394383



Registered office
13 Bon Accord Crescent

Aberdeen

Scotland

AB11 6DE




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
MHBL (HOLDINGS) LIMITED
REGISTERED NUMBER:SC394383

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
200
200

  
200
200

  

Total assets less current liabilities
  
 
200
 
200

  

Net assets
  
200
200


Capital and reserves
  

Called up share capital 
 5 
200
200

  
200
200


For the year ended 30 September 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.




Mr A Kerr
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
MHBL (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

MHBL (Holdings) Limited is limited by shares and incorporated in Scotland with registration number SC394383. The address of the registered office is 13 Bon Accord Crescent, Aberdeen, AB11 6DE. 
The financial statements are presented in Sterling which is the functional currency of the Company and
rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

 
MHBL (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
200



At 30 September 2024
200




The Company owns 100% of the issued ordinary share capital of MCHB Wealth Management Limited.


5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



200 Ordinary shares of £1.00 each
200
200



6.


Related party transactions

During the year the parent Company, McHardy Group Limited, was advanced a loan of £150,000 (2023 - £1,500,000). At 30 September 2024 the balance outstanding was £2,230,207 (2023 - £2,759,308).
This balance is secured by a floating charge over the assets of all group companies including MHBL (Holdings) Limited.

Page 3