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Registered number: 01852206










MHR INTERNATIONAL UK LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
MHR INTERNATIONAL UK LIMITED
 
 
COMPANY INFORMATION


Directors
Mr J R Mills 
Mr A Roe 
Miss J M Mills 
Mr J Mills 
Ms M E Mills 




Company secretary
Mr P Ward



Registered number
01852206



Registered office
Britannia House
Mere Way Campus

Ruddington

Nottingham

NG11 6JS




Independent auditors
MHA
Chartered Accountants and Statutory Auditors

The Pinnacle

150 Midsummer Boulevard

Milton Keynes

MK9 1LZ




Bankers
Lloyds Bank plc
Old Market Square

Nottingham

NG1 6FD





 
MHR INTERNATIONAL UK LIMITED
 

CONTENTS



Page
Strategic Report
 
1 - 2
Directors' Report
 
3 - 6
Independent Auditors' Report
 
7 - 10
Statement of Comprehensive Income
 
11
Balance Sheet
 
12
Statement of Changes in Equity
 
13
Notes to the Financial Statements
 
14 - 28


 
MHR INTERNATIONAL UK LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The Directors present their report and the financial statements for the year ended 31 December 2024.

Business review
 
We are an independent business continuously working to deliver business improvement by understanding what our customers want, by engaging with customers and delivering the very best solution to deliver maximum value. We focus on product and service excellence, innovation and reliability.
Our solutions support some of the largest and most successful organisations in the UK, from public, commercial and not-for-profit sectors.
There are no bank borrowings or significant long-term debt. The Company has a strong and sustainable business model, with c1,458 (2023 - c1,468) customers signed to long term contracts, but with no reliance on any one customer or sector, the revenues being balanced across both public and private sectors.
Financial review
Profit and Loss
The financial year 2024 was a success for revenue with organic growth of 13.7% to £134,516,600 (2023 - £118,274,523).
Profit before interest and tax was £16,000,876 (2023 - £14,432,675) and the operating profit margin was 11.7% (2023 – 10.9%).
Balance Sheet
The performance of the Company in 2024 maintained a strong Balance Sheet position, 2024 closing at £18,823,398 (2023 - £15,074,527).

Principal risks and uncertainties
 
The principal financial risks faced by the Company, and the Company's objectives and policies in relation to those risks are as follows:
Cash flow risk:
The Company cash flow position is closely monitored by the finance department. Detailed cash flow forecasts are regularly prepared with the objectives of alerting the directors to potential future risks.
Credit Risk:
Credit risk arises if the Company is unable to recover sums due from customers. The Company has strong procedures in place with regard to credit control to minimise bad debt.
Currency risk:
Currency dealings are minimal and therefore currency movements do not pose a significant risk to the business.

Page 1

 
MHR INTERNATIONAL UK LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Financial key performance indicators
 
The Directors consider the following Key Performance Indicators when assessing the performance of the Company:
Turnover
Turnover increased through organic growth by 13.7% to £134,516,600 (2023 - £118,274,523).
Profit before interest and tax
The Company achieved profit before interest and tax of £16,000,876 (2023 - £14,432,675).
Net profit margin
The Company achieved a net profit margin before interest and tax of 11.9% (2023 – 12.2%).

Other key performance indicators
 
The Directors consider the following Key Performance Indicators when assessing the non-financial performance of the Company:
We support the management, development and payment of approximately 11.9% (2023 – 11.5%) of the UK workforce, equating to 3.62 million (2023 – 3.5 million) employees. This was due to the increase in the number of customer contracts won in the year.

Directors' statement of compliance with duty to promote the success of the Company
 
The Board of Directors of MHR International UK Limited considers that in the decisions taken during the year ended 31 December 2024, they have acted in the way they consider would be most likely to promote the Company's success.


This report was approved by the board and signed on its behalf.



................................................
Mr J R Mills
Director

Date: 10 September 2025

Page 2

 
MHR INTERNATIONAL UK LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The Directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the Directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the Company during the year was the development and marketing of computer software for government, industry and commerce.

Results and dividends

The profit for the year, after taxation, amounted to £10,981,668 (2023 - £10,556,849).

Dividends of £7,199,970 (2023 - £6,000,000) have been paid in the year. 

Directors

The Directors who served during the year were:

Mr J R Mills 
Mr A Roe 
Miss J M Mills 
Mr J Mills 
Ms M E Mills 

Page 3

 
MHR INTERNATIONAL UK LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Future developments

The Company is expected to continue to grow in 2025 through organic expansion into existing and new international markets.

Engagement with employees

The Company recognises the benefit of keeping employees informed of the progress of the business and does so through formal and informal meetings.

Engagement with suppliers, customers and others

As a Board of Directors, our intention is to behave responsibly and ensure that management operate the business in a responsible manner, operating within the high standards of business conduct and good governance.
Our strategy prioritises organic growth, driven through supporting our existing customers’ growth plans and bringing new customers and prospects into the Company. To do this, we aim to develop and maintain strong customer relationships.
We value all of our suppliers and commercial partners in line with our long-term plans.

Disabled employees

The Company gives full consideration to applications for employment from disabled persons where the requirements of the job can be adequately fulfilled by a handicapped or disabled person. Where existing employees become disabled, it is the Company's policy wherever practicable to provide continuing employment under normal terms and conditions and to provide training and career development and promotion to disabled employees wherever possible.

Page 4

 
MHR INTERNATIONAL UK LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Greenhouse gas emissions, energy consumption and energy efficiency action

This report outlines MHR International UK Ltd’s Scope 1 and Scope 2 greenhouse gas (GHG) emissions and energy use for the reporting year ending 2024, in accordance with the UK Government’s Streamlined Energy and Carbon Reporting (SECR) requirements.
Organisational Boundary and Methodology
MHR has adopted the operational control approach to define its boundary, covering all UK operations including Ruddington Hall, Britannia House, Bell House.
Emissions were calculated using the UK Government GHG Conversion Factors for Company Reporting 2025.
Data was derived from utility bills and fuel records. CO2 emissions were converted from kilograms to tonnes (1,000 kg = 1 tCO2e) in line with SECR reporting standards.


2024
2023
Energy Consumption and GHG Emissions
tCO2e
tCO2e
Scope 1 – direct emissions


Biogas
0.055
-
Natural Gas
1.488
45.144
Total scope 1 emissions 
1.543
45.144



Scope 2 – indirect emissions


Diesel
1.680
2.303
Petrol
1.970
-
Gas Oil
4.964
8.251
Total scope 2 emissions
8.614
10.554

Note: Biogas emissions were calculated using the 2025 DEFRA factor of 0.00022 tCO2e/kWh, applicable under the Bioenergy category.

2024
2023
Total Energy Consumption
kWh
kWh
Total UK energy use
2,466,117
287,237


2024
2023
Total emissions (tCO2e)
10.157
55.698
Total turnover (£m)
£134.516m
£118.274m
Staff numbers(FTE)
867
830



Emissions Intensity Ratio


Emissions per FTE
0.011
0.067
Emissions per £m turnover
0.075
0.47

Energy Efficiency Measures
MHR implemented the following during the reporting year:
PV Systems Commissioned - Britannia House
Full LED lighting upgrade across Britannia House and Ruddington Hall
Smart metering and sub-metering installed in newly refurbished areas
High-efficiency media suite commissioned with AV automation and controls

Scope 3 (Voluntary Disclosure)
Scope 3 is not reported
Verification and Assurance
This data was compiled internally and validated against primary energy records. No external assurance was conducted for this reporting year.

Page 5

 
MHR INTERNATIONAL UK LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Matters covered in the Strategic Report

The Directors have included the business review and information on principal risks and uncertainties within the Strategic Report

Disclosure of information to auditors

Each of the persons who are Directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the Director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditor, MHA, previously traded through the legal entity MacIntyre Hudson LLP. In response to regulatory changes, MacIntyre Hudson LLP ceased to hold an audit registration with the engagement transitioning to MHA Audit Services LLP.
MHA will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. 

This report was approved by the board and signed on its behalf.
 





................................................
Mr J R Mills
Director

Date: 10 September 2025

Page 6

 
MHR INTERNATIONAL UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MHR INTERNATIONAL UK LIMITED
 

Opinion


We have audited the financial statements of MHR International UK Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the Directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the Directors with respect to going concern are described in the relevant sections of this report.


Page 7

 
MHR INTERNATIONAL UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MHR INTERNATIONAL UK LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the Directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 8

 
MHR INTERNATIONAL UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MHR INTERNATIONAL UK LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• Enquiry of management and those charged with governance around actual and potential litigation and    claims;  
•  Enquiry of staff to identify any instances of non-compliance with laws and regulations;  
•  Performing audit work over the risk of management override of controls, including testing of journal entries  and other adjustments for appropriateness and reviewing accounting estimates for bias;  
•  Outside the normal course of business and reviewing accounting estimates for bias;  
•  Reviewing minutes of meetings of those charged with governance; and  
•  Reviewing financial statement disclosures and testing to supporting documentation to assess compliance   with applicable laws and regulations.  


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 9

 
MHR INTERNATIONAL UK LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MHR INTERNATIONAL UK LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Victoria Brown FCA (Senior Statutory Auditor)
for and on behalf of MHA, Statutory Auditor
Milton Keynes, United Kingdom

Date: 
 
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542). 
29 September 2025
Page 10

 
MHR INTERNATIONAL UK LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
134,516,600
118,274,523

Cost of sales
  
(13,014,034)
(10,524,376)

Gross profit
  
121,502,566
107,750,147

Administrative expenses
  
(105,501,660)
(93,317,472)

Operating profit
 5 
16,000,906
14,432,675

Interest receivable and similar income
 9 
415,384
172,883

Interest payable and similar expenses
 10 
(240,740)
(227,538)

Profit before tax
  
16,175,550
14,378,020

Tax on profit
 11 
(5,193,882)
(3,821,171)

Profit for the financial year
  
10,981,668
10,556,849

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 14 to 28 form part of these financial statements.

Page 11

 
MHR INTERNATIONAL UK LIMITED
REGISTERED NUMBER: 01852206

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 13 
17,201,027
11,125,930

Current assets
  

Debtors: amounts falling due within one year
 14 
54,791,724
47,602,341

Cash at bank and in hand
 15 
14,074,213
14,270,949

  
68,865,937
61,873,290

Creditors: amounts falling due within one year
 16 
(57,338,592)
(49,697,822)

Net current assets
  
 
 
11,527,345
 
 
12,175,468

Total assets less current liabilities
  
28,728,372
23,301,398

Creditors: amounts falling due after more than one year
 17 
(7,472,967)
(7,823,671)

Provisions for liabilities
  

Deferred tax
 19 
(2,399,210)
(403,200)

Net assets
  
18,856,195
15,074,527


Capital and reserves
  

Called up share capital 
 20 
1,000,000
1,000,000

Profit and loss account
 21 
17,856,195
14,074,527

  
18,856,195
15,074,527


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr J R Mills
Director

Date: 10 September 2025

The notes on pages 14 to 28 form part of these financial statements.

Page 12

 
MHR INTERNATIONAL UK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
1,000,000
9,517,678
10,517,678


Comprehensive income for the year

Profit for the year
-
10,556,849
10,556,849


Contributions by and distributions to owners

Dividends: Equity capital
-
(6,000,000)
(6,000,000)



At 1 January 2024
1,000,000
14,074,527
15,074,527


Comprehensive income for the year

Profit for the year
-
10,981,668
10,981,668


Contributions by and distributions to owners

Dividends: Equity capital
-
(7,200,000)
(7,200,000)


At 31 December 2024
1,000,000
17,856,195
18,856,195


The notes on pages 14 to 28 form part of these financial statements.

Page 13

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

MHR International UK Limited is a private company, limited by shares, registered in England and Wales. The registered office address and registration number can be found on the company information page.
The Company's Financial Statements' functional and presentational currency is British Pound Sterling and are rounded to the nearest £1.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of MHR Global Holdings Limited as at 31 December 2024 and these financial statements may be obtained from the Registrar of Companies.

Page 14

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

The estimated useful lives range as follows:

Short-term leasehold property
-
evenly over the lease term or 10% straight line
Motor vehicles
-
10% straight line
Office equipment
-
20-50% 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.

Page 15

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
 
 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Page 16

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Page 17

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Foreign currency translation

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.10

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.11

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.

 
2.12

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 18

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.13

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.14

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 19

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of financial statements in accordance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company’s accounting policies.
Estimates and judgments 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.
a) Critical judgments in applying accounting policies
i) There are no judgments (apart from those involving estimates) that have had a significant effect on amounts recognised in the Financial Statements.
b) Key accounting estimates and assumptions
The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have the most significant potential impact upon the carrying values of assets and liabilities within the next financial year are as follows:
i) Useful economic lives of tangible fixed assets
The useful economic lives used by the Company in respect of tangible fixed assets are set out in the accounting policies. These estimates are the best estimate based on past experience and expected performance and are regularly reviewed to ensure they remain appropriate. The net book value of tangible fixed assets as at 31 December 2024 was £17,201,027 after a depreciation charge in the year of £3,166,441.


4.


Turnover

The whole of the turnover is attributable to the Company's principal activity. 

Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
134,352,920
117,983,472

Rest of Europe
155,623
279,231

Rest of the world
8,057
11,820

134,516,600
118,274,523


Page 20

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Exchange differences
54,335
54,053

Other operating lease rentals
3,430,744
2,369,670

Impairment of trade receivables
24,180
1,060


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
34,250
31,900


The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.


7.


Employees

Staff costs, including Directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
56,704,971
51,895,563

Social security costs
6,701,629
6,030,732

Cost of defined contribution scheme
2,751,133
2,510,058

66,157,733
60,436,353


The average monthly number of employees, including the Directors, during the year was as follows:


        2024
        2023
            No.
            No.







Salaried staff
867
830

Page 21

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
509,484
355,087

Company contributions to defined contribution pension schemes
30,000
26,000

539,484
381,087


During the year retirement benefits were accruing to 1 Director (2023 - 1) in respect of defined contribution pension schemes.

The highest paid Director received remuneration of £502,084 (2023 - £355,087).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid Director amounted to £30,000 (2023 - £26,000).

Key management personnel
The Company had no key management personnel other than the directors during the year (2023 - none).


9.


Interest receivable

2024
2023
£
£


Other interest receivable
415,384
172,883


10.


Interest payable and similar expenses

2024
2023
£
£


Finance leases and hire purchase contracts
229,838
227,538

Other interest payable
10,902
-

Page 22

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
3,197,872
3,470,638

Adjustments in respect of previous periods
-
414,877


Total current tax
3,197,872
3,885,515

Deferred tax


Origination and reversal of timing differences
1,996,010
(64,344)

Total deferred tax
1,996,010
(64,344)


5,193,882
3,821,171

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
16,175,550
14,378,020


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
4,043,888
3,378,835

Effects of:


Expenses not deductible for tax purposes
(4,941)
(44,171)

Capital allowances for year in excess of depreciation
(841,075)
92,903

Adjustments to tax charge in respect of prior periods
-
414,877

Other timing differences leading to a decrease in taxation
-
(21,273)

Movement in deferred tax provision
1,996,010
-

Total tax charge for the year
5,193,882
3,821,171


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 23

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Dividends

2024
2023
£
£


Dividends paid
7,200,000
6,000,000


13.


Tangible fixed assets





Short-term leasehold property
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
5,906,037
129,834
12,543,558
18,579,429


Additions
149,520
-
9,303,163
9,452,683


Disposals
-
-
(1,652,444)
(1,652,444)



At 31 December 2024

6,055,557
129,834
20,194,277
26,379,668



Depreciation


At 1 January 2024
2,369,867
68,528
5,015,104
7,453,499


Charge for the year on owned assets
526,868
12,263
2,627,310
3,166,441


Disposals
-
-
(1,441,299)
(1,441,299)



At 31 December 2024

2,896,735
80,791
6,201,115
9,178,641



Net book value



At 31 December 2024
3,158,822
49,043
13,993,162
17,201,027



At 31 December 2023
3,536,170
61,306
7,528,454
11,125,930

Page 24

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           13.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Office equipment
1,967,706
5,247,517


14.


Debtors

2024
2023
£
£


Trade debtors
15,433,012
15,030,621

Amounts owed by group undertakings
20,571,827
19,948,076

Other debtors
16,793
33,434

Prepayments and accrued income
18,770,092
12,590,210

54,791,724
47,602,341


Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.


15.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
14,074,213
14,270,949


Page 25

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,566,165
1,853,714

Corporation tax
123,196
-

Other taxation and social security
4,373,614
6,504,243

Obligations under finance lease and hire purchase contracts
2,911,304
2,457,581

Other creditors
610,294
614,933

Accruals and deferred income
42,754,019
38,267,351

57,338,592
49,697,822


Finance leases and hire purchase agreements are secured on the assets to which they relate. 


17.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
5,295,449
1,468,208

Amounts owed to group undertakings
2,177,518
6,355,463

7,472,967
7,823,671


Finance leases and hire purchase agreements are secured on the assets to which they relate. 
Amounts owed to group undertakings are unsecured, interest free, and have no fixed date of repayment.


18.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
2,911,304
2,457,581

Between 1-5 years
5,295,449
1,468,208

8,206,753
3,925,789

Page 26

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Deferred taxation




2024
2023


£

£






At beginning of year
(403,200)
(467,544)


Charged to profit or loss
(1,996,010)
64,344



At end of year
2,399,210
403,200

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(2,457,475)
(457,526)

Provisions
58,265
54,326

2,399,210
403,200


20.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000,000 (2023 - 1,000,000) Ordinary 'A' shares of £1.0 each
1,000,000
1,000,000

There is a single class of ordinary shares. There are no restrictions on the distribution of dividends and the repayment of capital.



21.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.


22.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,751,133 (2023 - £2,510,058). Contributions totalling £474,340 (2023 - £437,709) were payable to the fund at the balance sheet date and are included in creditors.

Page 27

 
MHR INTERNATIONAL UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

23.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
1,712,088
1,645,919


24.


Related party transactions

Mr J R Mills is a Director of Mills Agricultural Limited. At the Balance Sheet date there was an amount due of £16,793 (2023 - £16,437) from Mills Agricultural Limited. The loan is interest free and has no specific terms of repayment. 


25.


Controlling party

The Company's immediate and ultimate parent undertaking is MHR Global Holdings Limited, a company incorporated in England and Wales.
The registered office address of MHR Global Holdings Limited is The Old Hall Ashwell, Oakham, Rutland,
NG11 6JS.
The Company is ultimately controlled by the Chairman, Mr J R Mills, by virtue of his shareholding voting rights in MHR Global Holdings Limited. 

 
Page 28