MFH Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01799630 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

MFH Holdings Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Miss S A Moffat

Miss H C Moffat

REGISTERED OFFICE:

The Studio

Brewer Street

Bletchingley

Surrey

RH1 4QP

REGISTERED NUMBER:

01799630 (England and Wales)

FIXED ASSETS

Tangible assets

3

666

-

Investments

4

2,261,832

2,166,721

2,262,498

2,166,721

CURRENT ASSETS

Debtors

5

125,000

Cash at bank

33,606

70,927

158,606

195,927

CREDITORS

Amounts falling due within one year

6

26,385

14,086

NET CURRENT ASSETS

132,221

181,841

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,394,719

2,348,562

PROVISIONS FOR LIABILITIES

144

-

NET ASSETS

2,394,575

2,348,562

CAPITAL AND RESERVES

Called up share capital

26,002

Revaluation reserve

7

45,679

Retained earnings

2,322,894

2,276,881

2,394,575

2,348,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 22nd December 2025 and were signed on its behalf by:

Miss S A Moffat - Director

1.	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 as modified by the revaluation of certain assets.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

3.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1st August 2024

4,161

2,570

4,364

11,095

Additions

-

999

At 31st July 2025

4,161

2,570

5,363

12,094

DEPRECIATION

At 1st August 2024

4,161

2,570

4,364

11,095

Charge for year

-

333

At 31st July 2025

4,161

2,570

4,697

11,428

NET BOOK VALUE

At 31st July 2025

-

666

At 31st July 2024

-

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st August 2024

2,166,721

Additions

(1

)

Disposals

(36,990

)

Revaluations

132,102

At 31st July 2025

2,261,832

NET BOOK VALUE

At 31st July 2025

2,261,832

At 31st July 2024

2,166,721

Cost or valuation at 31st July 2025 is represented by:

Other

investments

£

Valuation in 2016

6,006

Valuation in 2017

230,741

Valuation in 2018

184,953

Valuation in 2019

82,533

Valuation in 2020

17,648

Valuation in 2021

486,187

Valuation in 2022

(293,437

)

Valuation in 2023

154,008

Valuation in 2024

387,561

Valuation in 2025

319,989

Cost

685,643

2,261,832

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/7/25

31/7/24

£

Other debtors

125,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

Tax

16,656

5,180

Directors' current accounts

4,628

3,804

Accrued expenses

5,101

5,102

26,385

14,086

7.

RESERVES

Revaluation

reserve

£

At 1st August 2024

and 31st July 2025

45,679