Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-302024-05-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10839357 2024-05-01 2025-04-30 10839357 2025-04-30 10839357 2023-05-01 2024-04-30 10839357 2024-04-30 10839357 c:Director1 2024-05-01 2025-04-30 10839357 c:Director2 2024-05-01 2025-04-30 10839357 c:Director2 2025-04-30 10839357 c:Director3 2024-05-01 2025-04-30 10839357 c:RegisteredOffice 2024-05-01 2025-04-30 10839357 d:PlantMachinery 2024-05-01 2025-04-30 10839357 d:PlantMachinery 2025-04-30 10839357 d:PlantMachinery 2024-04-30 10839357 d:FreeholdInvestmentProperty 2025-04-30 10839357 d:FreeholdInvestmentProperty 2024-04-30 10839357 d:CurrentFinancialInstruments 2025-04-30 10839357 d:CurrentFinancialInstruments 2024-04-30 10839357 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 10839357 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10839357 d:ShareCapital 2025-04-30 10839357 d:ShareCapital 2024-04-30 10839357 d:RetainedEarningsAccumulatedLosses 2025-04-30 10839357 d:RetainedEarningsAccumulatedLosses 2024-04-30 10839357 c:FRS102 2024-05-01 2025-04-30 10839357 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10839357 c:FullAccounts 2024-05-01 2025-04-30 10839357 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10839357 6 2024-05-01 2025-04-30 10839357 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure
Company registration number: 10839357







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025


ML GROUP HOLDINGS LIMITED






































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ML GROUP HOLDINGS LIMITED
 


 
COMPANY INFORMATION


Directors
I A Green 
S R Green (deceased 5 April 2025)
A Green 




Registered number
10839357



Registered office
Unit 2
Fairview Road

WeyHill

Andover

Hampshire

SP11 0ST




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


ML GROUP HOLDINGS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


ML GROUP HOLDINGS LIMITED
REGISTERED NUMBER:10839357



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 5 
75
75

Investment property
 6 
2,003,691
2,003,691

  
2,003,766
2,003,766

Current assets
  

Debtors: amounts falling due within one year
 7 
117,271
121,570

Cash at bank and in hand
  
338
922

  
117,609
122,492

Creditors: amounts falling due within one year
 8 
(2,150,000)
(2,150,000)

Net current liabilities
  
 
 
(2,032,391)
 
 
(2,027,508)

Total assets less current liabilities
  
(28,625)
(23,742)

  

Net liabilities
  
(28,625)
(23,742)


Capital and reserves
  

Called up share capital 
  
75
75

Profit and loss account
  
(28,700)
(23,817)

  
(28,625)
(23,742)


Page 1

 


ML GROUP HOLDINGS LIMITED
REGISTERED NUMBER:10839357


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 by: 


................................................
A Green
Director

Date: 7 July 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


ML GROUP HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

ML Group Holdings Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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.

The following principal accounting policies have been applied:

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 3

 


ML GROUP HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 May 2024
9,750



At 30 April 2025

9,750



Depreciation


At 1 May 2024
9,750



At 30 April 2025

9,750



Net book value



At 30 April 2025
-


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2024
75



At 30 April 2025
75





6.


Investment property


Freehold investment property

£



Valuation


At 1 May 2024
2,003,691



At 30 April 2025
2,003,691

The 2025 valuations were made by the directors, on an open market value for existing use basis.




Page 4

 


ML GROUP HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

7.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
117,271
121,271

Prepayments and accrued income
-
299

117,271
121,570



8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Redeemable preference shares
1,780,000
1,780,000

Other creditors
370,000
370,000

2,150,000
2,150,000


 
Page 5