REGISTERED NUMBER: 05689977 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MSL Group Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Clark

D S M Clark

SECRETARY:

Mrs S M Clark

REGISTERED OFFICE:

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

BUSINESS ADDRESS:

Unit B8 Millbrook Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4BZ

REGISTERED NUMBER:

05689977 (England and Wales)

ACCOUNTANT:

Richard Allen & Associates

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Tangible assets

4

21,061

26,181

Investments

5

410

410

21,471

26,591

CURRENT ASSETS

Stocks

7,500

15,297

Debtors

6

548,877

481,682

Investments

7

55,000

55,000

Cash at bank

945

920

612,322

552,899

CREDITORS

Amounts falling due within one year

8

326,846

247,330

NET CURRENT ASSETS

285,476

305,569

TOTAL ASSETS LESS CURRENT LIABILITIES

306,947

332,160

CREDITORS

Amounts falling due after more than one year

9

-

4,075

NET ASSETS

306,947

328,085

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

306,847

327,985

SHAREHOLDERS' FUNDS

306,947

328,085

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

M Clark - Director

1.	STATUTORY INFORMATION

MSL Group Holdings 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.

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 and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

and 31 March 2025

173,614

DEPRECIATION

At 1 April 2024

147,433

Charge for year

5,120

At 31 March 2025

152,553

NET BOOK VALUE

At 31 March 2025

21,061

At 31 March 2024

26,181

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

410

NET BOOK VALUE

At 31 March 2025

410

At 31 March 2024

410

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

546,386

479,736

Other debtors

2,491

1,946

548,877

481,682

7.	CURRENT ASSET INVESTMENTS

The current asset investment represents shares held in Kulicide Ltd which is 63.6% of the issued share capital. The company owns 17,500 Ordinary shares of £1.00 each and paid £55,000.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,184

10,405

Trade creditors

501

3,453

Amounts owed to group undertakings

320,415

222,504

Other creditors

2,746

10,968

326,846

247,330

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,075