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Company registration number:
12762877
M&B HOLDINGS AND INVESTMENTS LTD
Unaudited Filleted Financial Statements for the year ended
31 July 2025
M&B HOLDINGS AND INVESTMENTS LTD
Statement of Financial Position
31 July 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 21,980 |  | 29,305 |
Investments | 6 | 1,320,000 |  | 1,980,000 |
|  | 1,341,980 |  | 2,009,305 |
Current assets |  |  |  |  |
Debtors | 7 | 2,866,761 |  | 1,130,256 |
Cash at bank and in hand |  | 2,093,645 |  | 2,159,907 |
|  | 4,960,406 |  | 3,290,163 |
Creditors: amounts falling due within one year | 8 | (57,798 | ) | (136,570 | )
Net current assets |  | 4,902,608 |  | 3,153,593 |
Total assets less current liabilities |  | 6,244,588 |  | 5,162,898 |
Provisions for liabilities |  | (5,495 | ) | (7,326 | )
Net assets |  | 6,239,093 |  | 5,155,572 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 182 |  | 182 |
Share premium |  | 3,444,656 |  | 3,444,656 |
Other reserves |  | (988,041 | ) | (1,482,061 | )
Profit and loss account |  | 3,782,296 |  | 3,192,795 |
Shareholders funds |  | 6,239,093 |  | 5,155,572 |

For the year ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
19 December 2025
, and are signed on behalf of the board by:

Melvin Blunt
Director

Company registration number:
12762877
M&B HOLDINGS AND INVESTMENTS LTD
Notes to the Financial Statements
Year ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
13 Holmes Road
,
Reading
,
RG6 7BH
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles | 25% reducing balance

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 August 2024 and 31 July 2025 | 69,445 |
Depreciation |  |
At 1 August 2024 | 40,140 |
Charge | 7,325 |
At 31 July 2025 | 47,465 |
Carrying amount |  |
At 31 July 2025 | 21,980 |
At 31 July 2024 | 29,305 |

## 6 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 August 2024 | 3,462,061 |
Disposals | (1,154,020 | )
At 31 July 2025 | 2,308,041 |
Impairment |  |
At 1 August 2024 | 1,482,061 |
Disposals | (494,020 | )
At 31 July 2025 | 988,041 |
Carrying amount |  |
At 31 July 2025 | 1,320,000 |
At 31 July 2024 | 1,980,000 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | - |  | 12,467 |
Other debtors | 2,866,761 |  | 1,117,789 |
| 2,866,761 |  | 1,130,256 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 43,296 |  | 27,145 |
Other creditors | 14,502 |  | 109,425 |
| 57,798 |  | 136,570 |

## 9 Fair value reserve

Included within other reserves is the fair value reserve as follows:

| 2025 | 2024
--- | --- | ---
| £ | £
At start of year | (1,482,061 | ) | - |
Fair value movements on investment in subsidiaries | - |  | (1,482,061 | )
Reclassification from fair reserve to profit and loss account | 494,020 |  | - |
At end of year | (988,041 | ) | (1,482,061 | )

## 10 Related party transactions

During the year the company entered into the following transactions with related parties:

| 2025 | 2024
--- | --- | ---
| £ | £
Sales | - |  | 40,085 |
Interest received | 51,278 |  | 11,960 |
Dividends received | 1,062,079 |  | 600,000 |
Trade Debtors | - |  | 12,467 |

On 19th August 2024, M & B Holdings and Investments sold 20% of its holding in Morris and Blunt Ltd, thereby reducing its shareholding from 60% to 40%.

## 11 Controlling party

No individual has a controlling interest in the company.