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Company Registration No. 02222871 (England & Wales)
M. Horn & Co. Ltd
Unaudited Accounts
for the year ended 31 July 2025
M. Horn & Co. Ltd
Statement of financial position
as at 31 July 2025
2025
2024
Fixed assets
Tangible assets
4
971
1,943
971
1,943
Current assets
Investments
6
1,798,151
1,749,702
Cash at bank and in hand
28,183
61,538
1,826,334
1,811,240
Creditors: amounts falling due within one year
7
(4,405)
(4,756)
Net current assets
1,821,929
1,806,484
Total assets less current liabilities
1,822,900
1,808,427
Provisions for liabilities
Other provisions
(159,879)
(201,552)
(159,879)
(201,552)
Net assets
1,663,021
1,606,875
Capital and reserves
Called up share capital
50,000
50,000
Revaluation reserve
479,637
389,516
Profit and loss account
1,133,384
1,167,359
Shareholder funds
1,663,021
1,606,875
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by .............................................................. Mark Horn Director Company Registration Number: 02222871
Currency: GBP (£)
2
M. Horn & Co. Ltd
Notes to the Accounts
for the year ended 31 July 2025
1. Statutory information
M. Horn & Co. Ltd is a private company, limited by shares, registered in England & Wales, registration number 02222871. The registered office is 109 North Road, Bourne, Lincolnshire, PE10 9BU.
2. Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3. Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4. Tangible fixed assets
Plant &
Total
machinery
Cost or valuation
At cost
At 1 August 2024
3,886
3,886
At 31 July 2025
3,886
3,886
Depreciation
At 1 August 2024
1,943
1,943
Charge for the year
972
972
At 31 July 2025
2,915
2,915
Net book value
At 31 July 2025
971
971
At 31 July 2024
1,943
1,943
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant and Machinery
25% SL
6. Investments held as current assets
2025
2024
Listed investments
1,798,151
1,749,702
Unlisted investments
-
-
1,798,151
1,749,702
Currency: GBP (£)
3
M. Horn & Co. Ltd
Notes to the Accounts (cont.)
for the year ended 31 July 2025
7. Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,149
3,196
Loans from directors
1,248
624
Accruals
1,008
936
4,405
4,756
8. Average number of employees
During the year the average number of employees was 3 (2024: 3).
Currency: GBP (£)
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