REGISTERED NUMBER: 07442219 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

M Hall Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M D Hall

Mrs K P Hall

T Finn

Miss S Finch

D Chandler

REGISTERED OFFICE:

140 Rayne Road

Braintree

Essex

CM7 2QR

BUSINESS ADDRESS:

Cornwallis House

Howard Chase

Basildon

Essex

SS14 3BB

REGISTERED NUMBER:

07442219 (England and Wales)

ACCOUNTANTS:

Baverstocks Group Limited

140 Rayne Road

Braintree

Essex

CM7 2QR

BANKERS:

Lloyds TSB PLC

The Broadway

Pitsea

Basildon

Essex

SS13 3AR

FIXED ASSETS

Tangible assets

4

162,674

142,721

CURRENT ASSETS

Debtors

5

111,444

206,853

Cash at bank

309,006

94,781

420,450

301,634

CREDITORS

Amounts falling due within one year

6

346,778

274,727

NET CURRENT ASSETS

73,672

26,907

TOTAL ASSETS LESS CURRENT LIABILITIES

236,346

169,628

PROVISIONS FOR LIABILITIES

7

33,522

28,077

NET ASSETS

202,824

141,551

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

202,524

141,251

SHAREHOLDERS' FUNDS

202,824

141,551

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 2 December 2025 and were signed on its behalf by:

M D Hall - Director

1.	STATUTORY INFORMATION

M Hall Services 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.

Turnover

Turnover represents the value of invoiced work done and services supplied excluding value added tax as appropriate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

92,811

226,296

18,134

337,241

Additions

2,650

51,938

3,695

58,283

Disposals

-

(14,798

)

-

(14,798

)

At 31 March 2025

95,461

263,436

21,829

380,726

DEPRECIATION

At 1 April 2024

58,580

124,834

11,106

194,520

Charge for year

5,361

29,504

2,354

37,219

Eliminated on disposal

-

(13,687

)

-

(13,687

)

At 31 March 2025

63,941

140,651

13,460

218,052

NET BOOK VALUE

At 31 March 2025

31,520

122,785

8,369

162,674

At 31 March 2024

34,231

101,462

7,028

142,721

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

107,647

204,426

Amounts owed by group undertakings

2,208

-

Prepayments

1,589

2,427

111,444

206,853

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

56,559

98,060

Amounts owed to group undertakings

105,388

33,289

Tax

129,432

53,838

Social security and other taxes

39,733

39,318

Other creditors

9,186

44,222

Directors' current accounts

1,440

1,800

Accrued expenses

5,040

4,200

346,778

274,727

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

33,522

28,077

Deferred

tax

£

Balance at 1 April 2024

28,077

Increase in provision

5,445

Balance at 31 March 2025

33,522

The deferred taxation provision relates solely to short term timing differences between capital allowances and depreciation on qualifying fixed assets.

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the directors amounts totalling £1,440 (2024: £1,800).

At the balance sheet date the company owed one of its parent companies an amount totalling £2,208 (2024: was owed from this parent company £34,920).

At the balance sheet date the company owed one of its parent companies an amount totalling £105,387 (2024: £33,288).

Directors' remuneration during the year totalled £52,650 (2024: £45,300).

Dividends paid to shareholders in respect of their shareholdings during the year totalled £283,860 (2024: £171,940).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M D Hall.