MDH Defence Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11234544 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MDH DEFENCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms Y Tuksal

REGISTERED OFFICE:

12 The Bluestone Centre

Sun Rise Way

Amesbury

Wiltshire

SP4 7YR

REGISTERED NUMBER:

11234544 (England and Wales)

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Tangible assets

5

12,362

9,621

CURRENT ASSETS

Stocks

6

372,159

384,663

Debtors

7

470,976

615,754

Cash at bank

524,143

223,267

1,367,278

1,223,684

CREDITORS

Amounts falling due within one year

8

370,280

397,467

NET CURRENT ASSETS

996,998

826,217

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,009,360

835,838

CREDITORS

Amounts falling due after more than
one year

9

(5,833

)

(15,833

)

PROVISIONS FOR LIABILITIES

(3,091

)

(2,405

)

NET ASSETS

1,000,436

817,600

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

1,000,435

817,599

1,000,436

817,600

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 24 September 2025 and were signed by:

Ms Y Tuksal - Director

1.	STATUTORY INFORMATION

MDH Defence 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Office and computer equipment

-

25% on cost

Stocks

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

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.

Hire purchase and leasing commitments

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 January 2024

32,372

14,411

27,771

Additions

-

407

At 31 December 2024

32,372

14,411

28,178

DEPRECIATION

At 1 January 2024

31,870

10,763

24,894

Charge for year

502

1,860

1,994

At 31 December 2024

32,372

12,623

26,888

NET BOOK VALUE

At 31 December 2024

-

1,788

1,290

At 31 December 2023

502

3,648

2,877

Office

and

Motor

computer

vehicles

equipment

Totals

£

COST

At 1 January 2024

-

28,427

102,981

Additions

10,623

-

11,030

At 31 December 2024

10,623

28,427

114,011

DEPRECIATION

At 1 January 2024

-

25,833

93,360

Charge for year

2,125

1,808

8,289

At 31 December 2024

2,125

27,641

101,649

NET BOOK VALUE

At 31 December 2024

8,498

786

12,362

At 31 December 2023

-

2,594

9,621

6.

STOCKS

2024

2023

£

Stocks

372,159

384,663

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

417,937

575,276

Other debtors

4,105

6,393

Tax

7,775

-

VAT

-

30,106

Prepayments

41,159

3,979

470,976

615,754

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts

10,000

Trade creditors

78,505

190,985

Tax

-

4,708

Social security and other taxes

23,955

19,893

VAT

12,307

-

Other creditors

2,449

1,671

Director's loan account

237,572

165,072

Accrued expenses

5,492

5,138

370,280

397,467

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2024

2023

£

Bank loans - 1-2 years

5,833

10,000

Bank loans - 2-5 years

-

5,833

15,833

10.	OTHER FINANCIAL COMMITMENTS

The company has total future payments under operating leases for each of the following periods:

2024

2023

£

Less than one year

6,940

20,250

Between one and five years

-

6,940

After five years

-

11.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by the director, Ms Y Tuksal.