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Registered number: 03284907
M. & H. Plastics (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Oxygen Accountancy
Business Advisors and Taxation Specialists
1 Cedar Barn
Hatton Technology Park
Hatton
Warwick
CV35 8XB
M. & H. Plastics (Holdings) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
M. & H. Plastics (Holdings) Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 03284907

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 594,905 |  | 537,222
Investments | 5 |  | 102 |  | 102
|  |  | 595,007 |  | 537,324
CURRENT ASSETS
Debtors | 6 | 94,464 |  | 113,961 |
Cash at bank and in hand |  | 48,054 |  | 59,184 |
|  | 142,518 |  | 173,145 |
Creditors: Amounts Falling Due Within One Year | 7 | (48,562 ) |  | (47,196 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 93,956 |  | 125,949
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 688,963 |  | 663,273
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (83,115 ) |  | (23,847 )
NET ASSETS |  |  | 605,848 |  | 639,426
CAPITAL AND RESERVES
Called up share capital | 10 |  | 870 |  | 870
Share premium account |  |  | 1,167,669 |  | 1,167,669
Revaluation reserve | 11 |  | 114,941 |  | 114,941
Profit and Loss Account |  |  | (677,632 ) |  | (644,054 )
SHAREHOLDERS' FUNDS |  |  | 605,848 |  | 639,426

Page 1
Page 2
M. & H. Plastics (Holdings) Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Gavin Chapman Director
31st October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
M. & H. Plastics (Holdings) Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
M. & H. Plastics (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03284907 . The registered office is Unit 62 Enfield Industrial Estate, Redditch, Worcestershire, B97 6DE.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | over 50 years
Leasehold | over the lease term
Plant & Machinery | over 5 years
Motor Vehicles | over 5 years
Fixtures & Fittings | over 5 years

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
M. & H. Plastics (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 May 2024 | 465,000 | 505,788 | 970,788
Additions | - | 90,160 | 90,160
As at 30 April 2025 | 465,000 | 595,948 | 1,060,948
Depreciation
As at 1 May 2024 | - | 433,566 | 433,566
Provided during the period | - | 32,477 | 32,477
As at 30 April 2025 | - | 466,043 | 466,043
Net Book Value
As at 30 April 2025 | 465,000 | 129,905 | 594,905
As at 1 May 2024 | 465,000 | 72,222 | 537,222

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 102
As at 30 April 2025 | 102
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 102
As at 1 May 2024 | 102

Page 4
Page 5
M. & H. Plastics (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,021 |  | 4,933
Other taxes and social security | 15,089 |  | 1,157
Amounts owed by group undertakings | 49,354 |  | 107,871
| 94,464 |  | 113,961

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 868 |  | 1,378
Other loans | 11,518 |  | 23,518
Other creditors | 1,875 |  | 3,305
Directors' loan accounts | 18,030 |  | 18,995
Amounts owed to group undertakings | 16,271 |  | -
| 48,562 |  | 47,196

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 83,115 |  | 23,847

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 83,115 |  | 23,847

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 870 |  | 870

Page 5
Page 6
M. & H. Plastics (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
11. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 May 2024 | 114,941
As at 30 April 2025 | 114,941

Page 6