1 April 2024 false No description of principal activity Taxfiler 2024.6 SC299947business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC2999472024-03-31 SC2999472024-04-012025-03-31 SC299947business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC299947business:FilletedAccounts2024-04-012025-03-31 SC2999472025-03-31 SC299947business:Director12024-04-012025-03-31 SC299947business:CompanySecretary12024-04-012025-03-31 SC299947business:RegisteredOffice2024-04-012025-03-31 SC2999472024-03-31 SC299947core:WithinOneYear2025-03-31 SC299947core:WithinOneYear2024-03-31 SC299947core:AfterOneYear2025-03-31 SC299947core:AfterOneYear2024-03-31 SC299947core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC299947core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC299947core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC299947core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC299947core:PreviouslyStatedAmount2025-03-31 SC299947core:PreviouslyStatedAmount2024-03-31 SC299947business:SmallEntities2024-04-012025-03-31 SC299947countries:Scotland2024-04-012025-03-31 SC299947core:PlantMachinery2024-04-012025-03-31 SC299947core:MotorVehicles2024-04-012025-03-31 SC299947core:FurnitureFittings2024-04-012025-03-31 SC299947core:ComputerEquipment2024-04-012025-03-31 SC299947core:IntangibleAssetsOtherThanGoodwill2024-03-31 SC299947core:IntangibleAssetsOtherThanGoodwill2025-03-31 SC299947core:PlantMachinery2024-03-31 SC299947core:MotorVehicles2024-03-31 SC299947core:FurnitureFittings2024-03-31 SC299947core:PlantMachinery2025-03-31 SC299947core:MotorVehicles2025-03-31 SC299947core:FurnitureFittings2025-03-31 SC2999472023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC299947 (Scotland)
MH Leisure Limited Unaudited accounts for the year ended 31 March 2025
MH Leisure Limited Unaudited accounts Contents
Page
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MH Leisure Limited Company Information for the year ended 31 March 2025
Director
Michael Harrison
Secretary
Sharon Ross
Company Number
SC299947 (Scotland)
Registered Office
THE BARN OVERGLINNS FINTRY GLASGOW G63 0LP
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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MH Leisure Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
544,337 
468,268 
Current assets
Debtors
1,297 
3,219 
Cash at bank and in hand
58,413 
72,494 
59,710 
75,713 
Creditors: amounts falling due within one year
(378,673)
(234,800)
Net current liabilities
(318,963)
(159,087)
Total assets less current liabilities
225,374 
309,181 
Creditors: amounts falling due after more than one year
(367,452)
(389,488)
Net liabilities
(142,078)
(80,307)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(142,079)
(80,308)
Shareholders' funds
(142,078)
(80,307)
For the year ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 August 2025 and were signed on its behalf by
Michael Harrison Director Company Registration No. SC299947
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MH Leisure Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
MH Leisure Limited is a private company, limited by shares, registered in Scotland, registration number SC299947. The registered office is THE BARN OVERGLINNS, FINTRY, GLASGOW, G63 0LP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
22,873 
At 31 March 2025
22,873 
Amortisation
At 1 April 2024
22,873 
At 31 March 2025
22,873 
Net book value
At 31 March 2025
- 
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MH Leisure Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
944,426 
84,194 
1,735 
1,030,355 
Additions
108,749 
36,420 
- 
145,169 
At 31 March 2025
1,053,175 
120,614 
1,735 
1,175,524 
Depreciation
At 1 April 2024
523,906 
36,446 
1,735 
562,087 
Charge for the year
68,235 
15,759 
- 
83,994 
On disposals
- 
(14,894)
- 
(14,894)
At 31 March 2025
592,141 
37,311 
1,735 
631,187 
Net book value
At 31 March 2025
461,034 
83,303 
- 
544,337 
At 31 March 2024
420,520 
47,748 
- 
468,268 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,297 
3,219 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
32,044 
30,405 
VAT
15,903 
- 
Obligations under finance leases and hire purchase contracts
9,147 
7,829 
Trade creditors
86,575 
2,820 
Taxes and social security
2,842 
2,342 
Other creditors
462 
426 
Loans from directors
231,700 
190,978 
378,673 
234,800 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
127,628 
164,791 
Obligations under finance leases and hire purchase contracts
39,824 
24,697 
Loans from directors
200,000 
200,000 
367,452 
389,488 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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