I.M.H Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13949341

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		3,486,901		3,181,226
Investments	5		200		200

			3,487,101		3,181,426
CURRENT ASSETS
Debtors	6	4,304		72,076
Cash at bank and in hand		48,317		4,459

		52,621		76,535
Creditors: Amounts Falling Due Within One Year	7	(632,205 )		(384,132 )

NET CURRENT ASSETS (LIABILITIES)			(579,584 )		(307,597 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,907,517		2,873,829

Creditors: Amounts Falling Due After More Than One Year	8		(1,329,547 )		(1,308,745 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(50,000 )		(50,000 )

NET ASSETS			1,527,970		1,515,084

CAPITAL AND RESERVES
Called up share capital	10		200		200
Fair value reserve	12		150,000		150,000
Profit and Loss Account			1,377,770		1,364,884

SHAREHOLDERS' FUNDS			1,527,970		1,515,084

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I.M.H Holdings Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Hornsey Director	Mr Samuel Hornsey Director
24 September 2025

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

1. General Information

I.M.H Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13949341 . The registered office is The Old Coal Yard, Station Road, Bucknell, Shropshire, SY7 0EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.4. Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the

company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.

2.5. Investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 July 2024	3,181,226
Additions	305,675

As at 30 June 2025	3,486,901

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024 as restated
	£	£
Cost	3,286,901	2,981,226

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I.M.H Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Investments

	Unlisted
	£
Cost
As at 1 July 2024	200

As at 30 June 2025	200

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	200

As at 1 July 2024	200

Investments represent shares in wholly owned subsidiary undertaking Hornsey Steel Panels and Sections Ltd of £100 and shares in wholly owned subsidiary undertaking Masterclad Systems Limited of £100.

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Prepayments and accrued income	68	1,737
VAT	4,236	70,339

	4,304	72,076

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	33,883	-
Bank loans and overdrafts	142,218	-
Accruals and deferred income	278,016	278,016
Directors' loan accounts	2,232	1,732
Amounts owed to group undertakings	175,856	104,384

	632,205	384,132

Lloyds Bank PLC holds a fixed and floating charge over all the property or undertaking of I.M.H Holdings Limited.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Bank loans	1,329,547	1,308,745

Of the creditors falling due after more than one year the following amounts are due after more than five years.

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I.M.H Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

	2025		2024 as restated
	£		£
Bank loans	1,306,077		-

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024 as restated
	£		£
Bank loans and overdrafts	1,471,765		1,308,745

10. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	200	200

11. Directors Advances, Credits and Guarantees

Total dividends paid to directors in the period were £500 (2024 - £1,000).

12. Reserves

	Fair Value Reserve
	£
As at 1 July 2024	150,000

As at 30 June 2025	150,000

13. Related Party Transactions

Included in creditors due within one year is a balance due to Hornsey Steel Panels and Sections Ltd of £175,756 (2024: £104,284) and a balance due to Masterclad Systems Ltd of £100 (2024: £100).

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