Company registration number: 10863743
Unaudited financial statements
for the year ended 31 July 2025
for
MBH Southern Ltd
Pages for filing with the Registrar
MBH Southern Ltd
Accountants' Report to the Director for the preparation of the unaudited financial
statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MBH Southern Ltd for the year ended 31 July 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Director of MBH Southern Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MBH Southern Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MBH Southern Ltd and its Director for our work, or for this report.
It is your duty to ensure that MBH Southern Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MBH Southern Ltd. You consider that MBH Southern Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of MBH Southern Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
AMR Bookkeeping & Accounts Ltd
4 Spur Road
Cosham
Hampshire
PO6 3EB
United Kingdom
Date: 30 October 2025
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Company registration number: 10863743
MBH Southern Ltd
Balance sheet
as at 31 July 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 11,458 12,522
11,458 12,522
Current assets
Stocks 601 335
Debtors 16,212 20,230
Cash at bank and in hand 25,533 1,526
42,346 22,091
Creditors: amounts falling due within one
year 		(6,168) (1,105)
Net current assets 36,178 20,986
Total assets less current liabilities 47,636 33,508
Creditors: Amounts falling due after more
than one year 		(2,964) (6,598)
NET ASSETS 44,672 26,910
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 43,672 25,910
TOTAL EQUITY 44,672 26,910
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10863743
MBH Southern Ltd
Balance sheet - continued
as at 31 July 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Hickman, Director
30 October 2025
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MBH Southern Ltd
Notes to the financial statements
for the year ended 31 July 2025
1 Company information
MBH Southern Ltd is a private company registered in England and Wales. Its registered number is 10863743. The company is limited by shares. Its registered office is 4 Spur Road, Cosham, Portsmouth, PO6 3EB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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MBH Southern Ltd
Notes to the financial statements - continued
for the year ended 31 July 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 August 2024 25,430
Additions 1,800
At 31 July 2025 27,230
Depreciation
At 1 August 2024 12,908
Charge for year 2,864
At 31 July 2025 15,772
Net book value
At 31 July 2025 11,458
At 31 July 2024 12,522
If Fixed assets had not been revalued, Fixed assets would have been included at the following historical cost:
2025 2024
£ £
Cost 25,430 24,750
Accumulated depreciation 12,907 9,777
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