REGISTERED NUMBER: 08954605 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MS Holdings (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Simpkin

B J Simpkin

REGISTERED OFFICE:

Global House Adlington Business Park

Adlington

Macclesfield

Cheshire

SK10 4NL

REGISTERED NUMBER:

08954605 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

-

8,289

Investments

5

1,000

2

Investment property

6

500,000

500,000

501,000

508,291

CURRENT ASSETS

Debtors

7

-

6,100

Cash at bank

23,408

4,442

23,408

10,542

CREDITORS

Amounts falling due within one year

8

55,640

53,808

NET CURRENT LIABILITIES

(32,232

)

(43,266

)

TOTAL ASSETS LESS CURRENT LIABILITIES

468,768

465,025

CREDITORS

Amounts falling due after more than one year

9

(46,514

)

(53,710

)

PROVISIONS FOR LIABILITIES

(74,108

)

(74,108

)

NET ASSETS

348,146

337,207

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

347,144

336,205

348,146

337,207

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2025 and were signed on its behalf by:

B J Simpkin - Director

1.	STATUTORY INFORMATION

MS Holdings (UK) Limited 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

31,908

Disposals

(20,000

)

At 31 March 2025

11,908

DEPRECIATION

At 1 April 2024

23,619

Charge for year

1,190

Eliminated on disposal

(12,901

)

At 31 March 2025

11,908

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

8,289

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

2

Additions

998

At 31 March 2025

1,000

NET BOOK VALUE

At 31 March 2025

1,000

At 31 March 2024

2

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

500,000

NET BOOK VALUE

At 31 March 2025

500,000

At 31 March 2024

500,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

6,100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

12,168

17,142

Amounts owed to group undertakings

28,889

27,877

Taxation and social security

8,157

6,911

Other creditors

6,426

1,878

55,640

53,808

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

46,514

53,710

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £28,889 ( 2024- £27,887) from M S Storage Equipment Ltd, a company it controls.