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M & SH Limited

Registered Number:05964162

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 March 2025
M & SH Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

05964162

As at 31 March 2025

M & SH Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

35,753
47,670
3
35,753
47,670

Current assets

Inventories

3,000
12,300
4

Trade and other receivables

3,527
3,527
5
52,361

Cash and cash equivalents

46,231
62,058
58,888

Trade and other payables: amounts falling due within one year

(67,658)
(76,124)
6
(8,770)
(14,066)
Net current liabilities

Total assets less current liabilities

21,687
38,900

Trade and other payables: amounts falling due after more than
one year

(28,056)
(6,354)
7
(8,139)
(9,008)

Provisions for liabilities

7,194
Net assets
1,836

Capital and reserves

Called up share capital

200
200

Retained earnings

6,994
1,636
7,194
1,836
Shareholders' funds

For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mrs M Hartley Director

These financial statements were approved and authorised for issue by the Board on 30 September 2025 and were signed by:

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4

Registered Number :

05964162

For the year ended 31 March 2025
M & SH Limited
Statement of Financial Position Continued

The notes form part of these financial statements

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5
For the year ended 31 March 2025
M & SH Limited
Notes to the Financial Statements
Statutory Information

M & SH Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
05964162.

Registered address:

Oaklodge
1 Oakridge Court
Bingley
BD16 4TA

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain
assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of 10 years.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

25% Reducing balance

25% Reducing balance

Motor vehicles
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding.

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6
For the year ended 31 March 2025
M & SH Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 April 2024

202,735

At 31 March 2025

202,735

Amortisation

At 01 April 2024

202,735

At 31 March 2025

202,735

Net book value

At 31 March 2025

-

At 31 March 2024

-

3. Property, plant and equipment

Total

Motor vehicles

Plant and
machinery

£

£

£

Cost or valuation

At 01 April 2024

160,837
53,256
107,581

At 31 March 2025

107,581
53,256
160,837

Provision for depreciation and impairment

At 01 April 2024

113,167
23,299
89,868
Charge for year
11,917
7,489
4,428

At 31 March 2025

125,084
30,788
94,296

At 31 March 2025

Net book value

13,285
22,468
35,753

At 31 March 2024

17,713
29,957
47,670

4. Inventories

2024
2025

£

£

Stocks

12,300
3,000

5. Trade and other receivables

2024
2025

£

£

Other debtors

3,527
3,527

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7
For the year ended 31 March 2025
M & SH Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

10,404
10,149

Taxation and social security

51,685
44,376

Other creditors

14,035
13,133
76,124
67,658

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

4,410
14,814

Other creditors

1,944
13,242
6,354
28,056

8. Guarantees and other financial commitments

Lease commitments

At 31 March 2025 the company had annual commitments under non-cancellable operating leases as set out below:

2024

£

2025

£

Operating leases which expire:

After more than 5 years

25,000
25,000
25,000
25,000

9. Average number of persons employed

During the year the average number of employees was 12 (2024 : 11)
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