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Registered number: 14817920 MATERIALS HANDLING UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
MATERIALS HANDLING UK LIMITED REGISTERED NUMBER: 14817920 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 4,600 |  | -
Current assets |  |  |  |  |
Stocks | 6 | 692,868 |  | 29,261 |
Debtors: amounts falling due within one year | 7 | 280,769 |  | 357,321 |
Cash at bank and in hand | 8 | 135,345 |  | 56,424 |
|  | 1,108,982 |  | 443,006 |
Creditors: amounts falling due within one year | 9 | (335,795) |  | (439,515) |
Net current assets |  |  | 773,187 |  | 3,491
Total assets less current liabilities |  |  | 777,787 |  | 3,491
Creditors: amounts falling due after more than one year | 10 |  | (715,988) |  | -
Net assets |  |  | 61,799 |  | 3,491
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | 61,699 |  | 3,391
|  |  | 61,799 |  | 3,491
Page 1
MATERIALS HANDLING UK LIMITED REGISTERED NUMBER: 14817920 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by
S D Woods
Director
Date: 15 January 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
MATERIALS HANDLING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Materials Handling UK Limited is a private company incorporated in England and Wales and has its registered office at Ellisam House, Purfleet Industrial Park A13, Purfleet, Essex, England, RM15 4YD. The principal activity of the company is that of vehicle sales. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds. Page 3
MATERIALS HANDLING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
MATERIALS HANDLING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The company has made key assumptions regarding the useful economic life of tangible fixed assets and this is further described in note 2.5 above.
4. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Office and management | 5 | 3
| Employees noted above are employed via a fellow subsidiary company Ellisam Holdings Limited with the cost recharged accordingly.
Page 5
MATERIALS HANDLING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 5,750
| At 30 April 2025 | 5,750
| Depreciation |
| Charge for the year on owned assets | 1,150
| At 30 April 2025 | 1,150
| Net book value |
| At 30 April 2025 | 4,600
| At 30 April 2024 | -
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Goods in transit | 526,990 | -
| Finished goods and goods for resale | 165,878 | 29,261
|  | 692,868 | 29,261
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 103,372 | 156,107
| Amounts owed by group undertakings | 100 | 100
| Other debtors | 103,797 | 201,114
| Prepayments and accrued income | 73,500 | -
|  | 280,769 | 357,321
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MATERIALS HANDLING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 135,345 | 56,424
|  | 135,345 | 56,424
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,671 | 68,896
| Amounts owed to group undertakings | 300,000 | 365,988
| Corporation tax | 19,474 | 1,131
| Accruals and deferred income | 7,650 | 3,500
|  | 335,795 | 439,515
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 715,988 | -
|  | 715,988 | -
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | Pension commitments
The company operates defined contribution pension schemes for its employees and directors via fellow subsidiary Elisam Holdings Limited. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £83 (2024: £NIL). Contributions totalling £NIL (2024: £NIL) were payable to the funds at the balance sheet date. Page 7
MATERIALS HANDLING UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
13. | Related party transactions
| The company has taken exemption under FRS102 s33.1A from disclosing related party transactions in relation to wholly owned group entities.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 30 April 2025 was unqualified. The audit report was signed on 16 January 2026 by Jamie Hall (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
Page 8