REGISTERED NUMBER: 04174813 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 JUNE 2025

FOR

MOHC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M F Olive

R A P Barton

Mrs C M Barton

Mrs H Olive

SECRETARY:

Mrs H Olive

REGISTERED OFFICE:

Forest Links Road

Ferndown

Dorset

BH22 9PH

REGISTERED NUMBER:

04174813 (England and Wales)

ACCOUNTANTS:

Elson Geaves Accountants

Chartered Certified Accountants

Elson Geaves

Forest Links Road

Ferndown

Dorset

BH22 9PH

FIXED ASSETS

Tangible assets

4

15,244

19,030

CURRENT ASSETS

Debtors

5

225,421

242,136

Prepayments and accrued income

6,125

5,707

Cash at bank

714,212

953,246

945,758

1,201,089

CREDITORS

Amounts falling due within one year

6

352,059

410,625

NET CURRENT ASSETS

593,699

790,464

TOTAL ASSETS LESS CURRENT LIABILITIES

608,943

809,494

CAPITAL AND RESERVES

Called up share capital

15,020

15,020

Retained earnings

7

593,923

794,474

SHAREHOLDERS' FUNDS

608,943

809,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

M F Olive - Director

1.	STATUTORY INFORMATION

MOHC Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about MOHC Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Plant and machinery etc

-

25% on reducing balance

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.

Employee ownership trust

The company established OHC (EOT) Ltd on 17 October 2022 to enable shares in the company to be held by the trustees for the benefit of the company's employees.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 July 2024

105,019

Additions

1,295

At 30 June 2025

106,314

DEPRECIATION

At 1 July 2024

85,989

Charge for year

5,081

At 30 June 2025

91,070

NET BOOK VALUE

At 30 June 2025

15,244

At 30 June 2024

19,030

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

219,054

235,915

Other debtors

6,313

6,167

Directors' current accounts

54

54

225,421

242,136

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

46,654

12,669

Tax

165,736

183,822

Social security and other taxes

-

41,378

Pension Fund

6,281

-

VAT

130,672

166,902

Credit cards

1,431

4,568

Directors' current accounts

40

41

Accrued expenses

1,245

1,245

352,059

410,625

7.

RESERVES

Retained

earnings

£

At 1 July 2024

794,474

Profit for the year

576,449

Contribution to the EOT

(777,000

)

At 30 June 2025

593,923

8.	CONTINGENT LIABILITIES

A charge has been raised over the company's assets providing a guarantee for the payment of £3,800,000 to Mr & Mrs M F Olive and Mr & Mrs R A P Barton following the sale of their 100% ownership in the company on 15 December 2022. At the year end on 30 June 2025 the liability to Mr & Mrs M F Olive and Mr & Mrs R A P Barton was £1,024,000. (2023: £1,801,000)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is OHC (EOT) Ltd as corporate trustee for MOHC Employee Owned Trust.

The ultimate controlling party is OHC (EOT) Ltd as corporate trustee for MOHC Employee Owned Trust.