Manufacturing By Design Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08940366 (England and Wales)

MANUFACTURING BY DESIGN

HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T W Juchau

REGISTERED OFFICE:

3 Kenworth Gate

200-204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

08940366 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Investments

4

1,509,269

2,414,683

CURRENT ASSETS

Debtors

5

135,818

17,023

Cash at bank

585,199

1,395,605

721,017

1,412,628

CREDITORS

Amounts falling due within one year

6

45,941

52,529

NET CURRENT ASSETS

675,076

1,360,099

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,184,345

3,774,782

CAPITAL AND RESERVES

Called up share capital

7

102

Retained earnings

8

2,184,243

3,774,680

SHAREHOLDERS' FUNDS

2,184,345

3,774,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

T W Juchau - Director

1.	STATUTORY INFORMATION

Manufacturing By Design Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Listed

undertakings

investments

Totals

£

COST

At 1 September 2024

1,507,727

906,956

2,414,683

Disposals

-

(905,414

)

(905,414

)

At 31 August 2025

1,507,727

1,542

1,509,269

NET BOOK VALUE

At 31 August 2025

1,507,727

1,542

1,509,269

At 31 August 2024

1,507,727

906,956

2,414,683

The company's investments at the Balance Sheet date in the share capital of group companies include the following:

Manufacturing by Design Ltd

Nature of business: Selling of bespoke office furniture.

31.08.2025

31.08.2024

Aggregate capital and reserves

708,557

590,130

Profit for the year

318,527

650,455

The company owns the whole of the share capital of Manufacturing by Design Limited a company incorporated in England &Wales. The details above are for the subsidiary year ended 31 August 2025 & 2024.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Amounts owed by group undertakings

129,379

10,584

Prepayments and accrued income

6,439

135,818

17,023

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Corporation tax

12,341

7,479

Directors' current accounts

22,000

37,050

Accrued expenses

11,600

8,000

45,941

52,529

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

1

Ordinary A

£1

100

Ordinary £1

£1

1

Ordinary B

£1

1

102

8.

RESERVES

Retained

earnings

£

At 1 September 2024

3,774,680

Profit for the year

199,437

Dividends

(22,000

)

Contribution to employee

ownership trust

(1,767,874

)

At 31 August 2025

2,184,243

9.	RELATED PARTY DISCLOSURES

Up until 30/04/2025 the company was under the control of Mr Juchua. Mr Juchua is the director.

On 30/04/2025 the shares were sold to an Employee Ownership Trust, Manufacturing By Deign EOT Limited.