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2024-05-23 SC811560 dpl:GroupUndertakings 2024-05-23 2024-05-23 SC811560 dpl:ParticipatingInterests 2024-05-23 2024-05-23 SC811560 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-23 2024-05-23 SC811560 core:ListedExchangeTraded 2024-05-23 2024-05-23 SC811560 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-23 2024-05-23 SC811560 core:UnlistedNon-exchangeTraded 2024-05-23 2024-05-23 SC811560 core:NetGoodwill 2025-05-31 SC811560 core:IntangibleAssetsOtherThanGoodwill 2025-05-31 SC811560 core:LandBuildings 2025-05-31 SC811560 core:PlantMachinery 2025-05-31 SC811560 core:Vehicles 2025-05-31 SC811560 core:FurnitureFittings 2025-05-31 SC811560 core:OfficeEquipment 2025-05-31 SC811560 core:AfterOneYear 2025-05-31 SC811560 core:WithinOneYear 2025-05-31 SC811560 core:ListedExchangeTraded 2025-05-31 SC811560 core:UnlistedNon-exchangeTraded 2025-05-31 SC811560 core:ShareCapital 2025-05-31 SC811560 core:SharePremium 2025-05-31 SC811560 core:RevaluationReserve 2025-05-31 SC811560 core:OtherReservesSubtotal 2025-05-31 SC811560 core:RetainedEarningsAccumulatedLosses 2025-05-31 SC811560 core:NetGoodwill 2024-05-23 SC811560 core:IntangibleAssetsOtherThanGoodwill 2024-05-23 SC811560 core:LandBuildings 2024-05-23 SC811560 core:PlantMachinery 2024-05-23 SC811560 core:Vehicles 2024-05-23 SC811560 core:FurnitureFittings 2024-05-23 SC811560 core:OfficeEquipment 2024-05-23 SC811560 core:AfterOneYear 2024-05-23 SC811560 core:WithinOneYear 2024-05-23 SC811560 core:ListedExchangeTraded 2024-05-23 SC811560 core:UnlistedNon-exchangeTraded 2024-05-23 SC811560 core:ShareCapital 2024-05-23 SC811560 core:SharePremium 2024-05-23 SC811560 core:RevaluationReserve 2024-05-23 SC811560 core:OtherReservesSubtotal 2024-05-23 SC811560 core:RetainedEarningsAccumulatedLosses 2024-05-23 SC811560 core:NetGoodwill 2024-05-22 SC811560 core:IntangibleAssetsOtherThanGoodwill 2024-05-22 SC811560 core:LandBuildings 2024-05-22 SC811560 core:PlantMachinery 2024-05-22 SC811560 core:Vehicles 2024-05-22 SC811560 core:FurnitureFittings 2024-05-22 SC811560 core:OfficeEquipment 2024-05-22 SC811560 core:AfterOneYear 2024-05-22 SC811560 core:WithinOneYear 2024-05-22 SC811560 core:ListedExchangeTraded 2024-05-22 SC811560 core:UnlistedNon-exchangeTraded 2024-05-22 SC811560 core:ShareCapital 2024-05-22 SC811560 core:SharePremium 2024-05-22 SC811560 core:RevaluationReserve 2024-05-22 SC811560 core:OtherReservesSubtotal 2024-05-22 SC811560 core:RetainedEarningsAccumulatedLosses 2024-05-22 SC811560 core:AfterOneYear 2024-05-24 2025-05-31 SC811560 core:WithinOneYear 2024-05-24 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:CostValuation 2024-05-24 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-24 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-24 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-24 2025-05-31 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2025-05-31 SC811560 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-05-31 SC811560 core:Non-currentFinancialInstruments core:CostValuation 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-23 SC811560 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-23 SC811560 bus:Director1 2024-05-24 2025-05-31

MBA CATERING HM LTD

Registered Number
SC811560
(Scotland)

Unaudited Financial Statements for the Period ended
31 May 2025

MBA CATERING HM LTD
Company Information
for the period from 24 May 2024 to 31 May 2025

Director | SALIM, Samy

Registered Address | 4d Auchingramont Road
| Hamilton
| ML3 6JT

Place of Business | 28 Peregrine Gardens
| Ferniegair
| ML3 7GJ

Registered Number | SC811560 (Scotland)

MBA CATERING HM LTD
Balance Sheet as at
31 May 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 522 |  |
Cash at bank and on hand |  | 37,703 |  |
|  | 38,225 |  |
Creditors amounts falling due within one year | 4 | (38,621) |  |
Net current assets (liabilities) |  |  |  | (396)
Total assets less current liabilities |  |  |  | (396)
Net assets |  |  |  | (396)
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 1
Profit and loss account |  |  |  | (397)
Shareholders' funds |  |  |  | (396)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 April 2026, and are signed on its behalf by:
SALIM, Samy Director Registered Company No. SC811560

MBA CATERING HM LTD
Notes to the Financial Statements
for the period ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 7

3. | Stocks
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other stocks | 522
| Total | 522

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Amounts owed to related parties | 26,258
| Taxation and social security | 10,123
| Accrued liabilities and deferred income | 2,240
| Total | 38,621

5. | Related party transactions
--- | ---
| During the year, the company received an interest-free loan from the director amounting to £26,258.