MDH Central Limited - Filleted accounts

Registered number

08647891

MDH Central Limited

Filleted Accounts

31 March 2025

MDH Central Limited
Registered number:		08647891
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		21,240			11,760

Current assets
Stocks		3,500			3,000
Debtors	4	92,068			71,068
Cash at bank and in hand		62,617			205,975
		158,185			280,043

Creditors: amounts falling due within one year	5	(103,736)			(192,017)

Net current assets			54,449			88,026

Total assets less current liabilities			75,689			99,786

Creditors: amounts falling due after more than one year	6		(5,555)			(9,722)

Provisions for liabilities			(4,000)			(2,200)


Net assets			66,134			87,864

Capital and reserves
Called up share capital			100			100
Profit and loss account			66,034			87,764

Shareholders' funds			66,134			87,864

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


A Robotham
Director
Approved by the board on 25 November 2025

MDH Central Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computers	33% straight line
	Motor vehicles	25% reducing balance
	Plant and machinery	15% straight line
	Fixtures, fittings, tools and equipment	15% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	6,961		38,083		45,044
	Additions	-		13,500		13,500
	Disposals	-		(1,500)		(1,500)
	At 31 March 2025	6,961		50,083		57,044

	Depreciation
	At 1 April 2024	5,841		27,443		33,284
	Charge for the year	565		3,380		3,945
	On disposals	-		(1,425)		(1,425)
	At 31 March 2025	6,406		29,398		35,804

	Net book value
	At 31 March 2025	555		20,685		21,240
	At 31 March 2024	1,120		10,640		11,760


4	Debtors			2025		2024
£					£

	Trade debtors			17,119		69,435
	Other debtors			74,949		1,633
				92,068		71,068


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,167		4,167
	Trade creditors			2,670		43,651
	Other taxes and social security costs			9,957		73,852
	Other creditors			86,942		70,347
				103,736		192,017


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans and overdrafts			5,555		9,722


7	Other information

	MDH Central Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6A Little Aston Lane
	Little Aston
	Sutton Coldfield
	B74 3UF