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Company Registration No. 15359631 (England and Wales)
M&B Group Holdings Limited Unaudited accounts for the year ended 31 August 2025
M&B Group Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M&B Group Holdings Limited Company Information for the year ended 31 August 2025
Directors
N P Slater K Slater
Company Number
15359631 (England and Wales)
Registered Office
Unit 4 Basepoint Andersons Road Southampton SO14 5FE England
Accountants
SWP Chartered Accountants Unit 4 Basepoint Andersons Road Southampton SO14 5FE
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M&B Group Holdings Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
621,055
645,590
Investment property
5
430,050
430,050
Investments
6
2,452,822
2,452,822
3,503,927
3,528,462
Current assets
Debtors
7
9,510
14,400
Cash at bank and in hand
102,781
25,200
112,291
39,600
Creditors: amounts falling due within one year
8
(677,721)
(665,321)
Net current liabilities
(565,430)
(625,721)
Net assets
2,938,497
2,902,741
Capital and reserves
Called up share capital
20
20
Profit and loss account
2,938,477
2,902,721
Shareholders' funds
2,938,497
2,902,741
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by
N P Slater Director Company Registration No. 15359631
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M&B Group Holdings Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
M&B Group Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 15359631. The registered office is Unit 4 Basepoint, Andersons Road, Southampton, SO14 5FE, England.
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:
Land & buildings
2% on cost
Plant & machinery
15% on reducing balance
Motor vehicles
25% on motor vehicles
Investments
Investments in subsidiary undertakings are recognised at cost.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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M&B Group Holdings Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
570,500
100,000
2,000
672,500
At 31 August 2025
570,500
100,000
2,000
672,500
Depreciation
At 1 September 2024
11,410
15,000
500
26,910
Charge for the year
11,410
12,750
375
24,535
At 31 August 2025
22,820
27,750
875
51,445
Net book value
At 31 August 2025
547,680
72,250
1,125
621,055
At 31 August 2024
559,090
85,000
1,500
645,590
5
Investment property
2025
£
Fair value at 1 September 2024
430,050
At 31 August 2025
430,050
6
Investments
Subsidiary undertakings
£
Valuation at 1 September 2024
2,452,822
Valuation at 31 August 2025
2,452,822
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
9,510
14,400
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,400
-
Taxes and social security
23,941
13,341
Loans from directors
649,980
649,980
Accruals
1,400
2,000
677,721
665,321
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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