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Registered Number: 03843992
England and Wales
MEGGA HOLDINGS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Megga Holdings Limited Contents Page For the year ended 31 March 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Megga Holdings Limited Company Information For the year ended 31 March 2025
Directors | Kathleen Doughty Peter Doughty
Registered Number | 03843992
Registered Office | Sherbrook Enterprise 100 Sherbrook Road Daybrook Nottingham NG5 6AB
Accountants | Equinox Accounting Limited Unit 2 Sherbrook Road Daybrook Nottingham Nottinghamshire NG5 6AB
1

Megga Holdings Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,490,303 |  | 1,549,202
Investments | 4 | 100 |  | 100
|  | 1,490,403 |  | 1,549,302
Current assets |  |  |
Debtors | 5 | 30,519 |  | 30,875
Cash at bank and in hand |  | 67,789 |  | 179,213
|  | 98,308 |  | 210,088
Creditors: amount falling due within one year | 6 | (272,998) |  | (262,768)
Net current assets |  | (174,690) |  | (52,680)
Total assets less current liabilities |  | 1,315,713 |  | 1,496,622
Creditors: amount falling due after more than one year | 7 | (91,633) |  | (214,772)
Provisions for liabilities | 8 | (32,880) |  | (44,018)
Net assets |  | 1,191,200 |  | 1,237,832
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,191,100 |  | 1,237,732
Shareholders' funds |  | 1,191,200 |  | 1,237,832
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. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 05 September 2025 and were signed on its behalf by:
------------------------------- Peter Doughty Director
2

Megga Holdings Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Megga Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 03843992, registration address Sherbrook Enterprise, 100 Sherbrook Road, Daybrook, Nottingham, NG5 6AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, 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:
Land and Buildings | 2% Straight Line
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 33.33% Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | 1,908,525 |  | 17,368 |  | 232,312 |  | 1,267 |  | 1,067 |  | 140,000 |  | 2,300,539
Additions | - |  | - |  | 110,659 |  | - |  | - |  | - |  | 110,659
Disposals | - |  | - |  | (113,350) |  | - |  | - |  | - |  | (113,350)
At 31 March 2025 | 1,908,525 |  | 17,368 |  | 229,621 |  | 1,267 |  | 1,067 |  | 140,000 |  | 2,297,848
Depreciation
At 01 April 2024 | 681,090 |  | 14,694 |  | 53,469 |  | 1,267 |  | 855 |  | - |  | 751,375
Charge for year | 38,172 |  | 456 |  | 57,687 |  | - |  | - |  | - |  | 96,315
On disposals | - |  | - |  | (40,145) |  | - |  | - |  | - |  | (40,145)
At 31 March 2025 | 719,262 |  | 15,150 |  | 71,011 |  | 1,267 |  | 855 |  | - |  | 807,545
Net book values
Closing balance as at 31 March 2025 | 1,189,263 |  | 2,218 |  | 158,610 |  | - |  | 212 |  | 140,000 |  | 1,490,303
Opening balance as at 01 April 2024 | 1,227,435 |  | 2,674 |  | 178,843 |  | - |  | 250 |  | 140,000 |  | 1,549,202
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 April 2024 | 100 |  | 100
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 100 |  | 100
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 16,761 |  | 16,107
Prepayments & Accrued Income | 13,442 |  | 14,232
Other Debtors | 316 |  | 536
| 30,519 |  | 30,875
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 9,452 |  | 14,564
Bank Loans & Overdrafts | 76,454 |  | 79,474
Amounts Owed to Group Undertakings | 31,885 |  | 39,279
Corporation Tax | 10,805 |  | 16,238
PAYE & Social Security | 2,160 |  | 5,307
Accrued Expenses | 10,035 |  | 8,145
Other Creditors | 34,215 |  | 28,375
Obligations under HP/Financial Leases | 79,726 |  | 27,945
Directors' Current Accounts | 6,000 |  | 28,000
VAT | 12,266 |  | 15,441
| 272,998 |  | 262,768
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 75,727
Obligations Under HP/Financial Leases | 91,633 |  | 139,045
| 91,633 |  | 214,772
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 32,880 |  | 44,018
| 32,880 |  | 44,018
3