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REGISTERED NUMBER: 01373303 (England and Wales)








REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MAHOOD MARQUEES LIMITED

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 10


MAHOOD MARQUEES LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: Mrs J Mahood
Mr K Mahood
Mr R Mahood
Mr P Mahood
Mrs H Mahood
Mrs L Mahood
Ms D Mahood





SECRETARY: Mr G Mahood





REGISTERED OFFICE: 12 Lords Fold
Rainford
Merseyside
WA11 8HP





REGISTERED NUMBER: 01373303 (England and Wales)





ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

REPORT OF THE DIRECTORS
for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of hiring marquees, tentage and associated equipment.

DIRECTORS
The directors set out in the table below have held office during the whole of the period from 1 April 2024 to the date of this report.

The beneficial interests of the directors holding office at 31 March 2025 in the shares of the company, according to the register of directors' interests, were as follows:

31.3.25 1.4.24
Ordinary shares of £1 each
Mrs J Mahood 60 60
Mr K Mahood 38 38
Mr R Mahood 38 38
Mr P Mahood 15 15
Mrs H Mahood 37 37
Mrs L Mahood 37 37
Ms D Mahood 38 38

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr G Mahood - Secretary


30 June 2025

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

BALANCE SHEET
31 March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,811,925 1,543,124
1,811,925 1,543,124

CURRENT ASSETS
Debtors 6 461,221 559,272
Investments 7 1,200,000 1,200,000
Cash at bank and in hand 171,413 269,421
1,832,634 2,028,693
CREDITORS
Amounts falling due within one year 8 (942,741 ) (954,836 )
NET CURRENT ASSETS 889,893 1,073,857
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,701,818

2,616,981

CREDITORS
Amounts falling due after more than one
year

9

(348,282

)

(389,759

)

PROVISIONS FOR LIABILITIES (341,482 ) (284,138 )
NET ASSETS 2,012,054 1,943,084

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 2,011,754 1,942,784
SHAREHOLDERS' FUNDS 2,012,054 1,943,084

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

BALANCE SHEET - continued
31 March 2025


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 Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:




Mr K Mahood - Director Mr P Mahood - Director




Mr R Mahood - Director


MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Mahood Marquees 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 represents net sales of goods and hire services on the dates over which they occur, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1997, is being amortised evenly over its estimated useful 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - in accordance with the property
Tentage & equipment - 15% on reducing balance and at varying rates on cost
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Judgements in accounting policies and sources of uncertainty
The preparation of financial information requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. Judgements and estimates are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The items in the financial statements where these judgements and estimates have been made include:

Useful economic lives of tangible assets

The directors applied their judgement in calculating the annual depreciation charge for tangible assets. The asset is being depreciated over its useful economic life. See the tangible fixed assets note for depreciation policies.

Current asset investments
Current asset investments are recorded at cost and are expected to mature within 12 months of the year end.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 28 ) .

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 3,735
AMORTISATION
At 1 April 2024
and 31 March 2025 3,735
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Tentage & and Motor
leasehold equipment fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2024 229,081 5,700,813 272,040 828,827 7,030,761
Additions - 496,055 10,305 75,651 582,011
Disposals - (3,671,781 ) - - (3,671,781 )
At 31 March 2025 229,081 2,525,087 282,345 904,478 3,940,991
DEPRECIATION
At 1 April 2024 183,270 4,555,794 211,501 537,072 5,487,637
Charge for year 45,811 157,822 17,719 91,858 313,210
Eliminated on disposal - (3,671,781 ) - - (3,671,781 )
At 31 March 2025 229,081 1,041,835 229,220 628,930 2,129,066
NET BOOK VALUE
At 31 March 2025 - 1,483,252 53,125 275,548 1,811,925
At 31 March 2024 45,811 1,145,019 60,539 291,755 1,543,124

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Tentage & Motor
equipment vehicles Totals
£    £    £   
COST
At 1 April 2024 - 402,163 402,163
Additions 127,150 34,861 162,011
Transfer to ownership 75,000 (21,000 ) 54,000
At 31 March 2025 202,150 416,024 618,174
DEPRECIATION
At 1 April 2024 - 171,030 171,030
Charge for year 17,323 66,497 83,820
Transfer to ownership - (16,017 ) (16,017 )
At 31 March 2025 17,323 221,510 238,833
NET BOOK VALUE
At 31 March 2025 184,827 194,514 379,341
At 31 March 2024 - 231,133 231,133

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 93,266 86,880
Amounts owed by participating interests 23,031 163,862
Other debtors 344,924 308,530
461,221 559,272

7. CURRENT ASSET INVESTMENTS
31.3.25 31.3.24
£    £   
Other 1,200,000 1,200,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 131,481 148,312
Hire purchase contracts (see note 10) 92,194 73,784
Trade creditors 252,062 192,348
Taxation and social security 71,492 68,433
Other creditors 395,512 471,959
942,741 954,836

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 108,334 239,815
Hire purchase contracts (see note 10) 239,948 149,944
348,282 389,759

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.3.25 31.3.24
£    £   
Net obligations repayable:
Within one year 92,194 73,784
Between one and five years 239,948 149,944
332,142 223,728

Non-cancellable operating leases
31.3.25 31.3.24
£    £   
Within one year 24,000 88,875
Between one and five years - 96,000
24,000 184,875

11. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 239,815 388,127
Hire purchase contracts 332,142 223,728
571,957 611,855

The bank loan and hire purchase agreements are secured on the asset to which they relate.

MAHOOD MARQUEES LIMITED (REGISTERED NUMBER: 01373303)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

12. RELATED PARTY DISCLOSURES

During the year the company paid rent of £22,219 (2024 : £16,875) to Mr P and Mrs J Mahood, £44,438 (2024 : £33,750) to Mr K and Mrs L Mahood and £22,219 (2024 : £16,875.00) to Mahood Event and Property Services Ltd a Company owned by R and H Mahood .

During the year the company was charged £2,674 (2024: £72,000) for Consultancy fees by Mahood Event & Property Services Ltd, a Company owned by R and H Mahood.
During the year the company was charged £72,000 (2024: £72,000) for Consultancy fees by Hallwood Investments Ltd, a Company owned by G and D Mahood. .
During the year the company was charged £72,153 (2024: £72,000) for Consultancy fees by Sharp Curve Ltd, a Company owned by K and L Mahood.
During the year the company was charged £Nil (2024: £63,500) for Consultancy fees by P & JM Holdings Ltd, a Company owned by P and J Mahood.

At the year end, included in amounts owed from participating interests are £Nil ( 2024 :£2,673) owed by Mahood Event & Property Services Ltd, £23,031 (2024 : £193,874) owed by Hallwood Investments Ltd, £Nil (2024 : £67,314) owed by Sharp Curve Ltd. All loans are repayable on demand and have attached a 2% interest rate.

13. ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.