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Company Registration No. 05986158 (England and Wales)
Global Material Handling Ltd Unaudited accounts for the year ended 30 November 2025
Global Material Handling Ltd Unaudited accounts Contents
Page
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Global Material Handling Ltd Company Information for the year ended 30 November 2025
Director
Daniel McKinnon
Company Number
05986158 (England and Wales)
Registered Office
GLOBAL HOUSE UNITS 2&3 MILLFIELD BUSINESS PARK MILLFIELD LANE ST HELENS MERSEYSIDE WA11 9UT
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Global Material Handling Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
914,778 
941,870 
Current assets
Inventories
243,586 
363,397 
Debtors
4,173,303 
4,117,105 
Investments
3 
3 
Cash at bank and in hand
590,319 
296,247 
5,007,211 
4,776,752 
Creditors: amounts falling due within one year
(1,601,313)
(1,376,535)
Net current assets
3,405,898 
3,400,217 
Total assets less current liabilities
4,320,676 
4,342,087 
Creditors: amounts falling due after more than one year
(1,256,271)
(1,615,759)
Provisions for liabilities
Deferred tax
(194,567)
(183,849)
Net assets
2,869,838 
2,542,479 
Capital and reserves
Called up share capital
104 
104 
Profit and loss account
2,869,734 
2,542,375 
Shareholders' funds
2,869,838 
2,542,479 
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 23 July 2026 and were signed on its behalf by
Daniel McKinnon Director Company Registration No. 05986158
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Global Material Handling Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Global Material Handling Ltd is a private company, limited by shares, registered in England and Wales, registration number 05986158. The registered office is GLOBAL HOUSE UNITS 2&3, MILLFIELD BUSINESS PARK MILLFIELD LANE, ST HELENS, MERSEYSIDE, WA11 9UT.
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:
Plant & machinery
20% Hire Fleet Reducing Balance and 25% on Plant & Machinery
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance and 10 years straight line on leasehold improvements
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
1,190,252 
289,736 
209,193 
1,689,181 
Additions
134,057 
84,213 
997 
219,267 
Disposals
(68,590)
(14,247)
- 
(82,837)
At 30 November 2025
1,255,719 
359,702 
210,190 
1,825,611 
Depreciation
At 1 December 2024
544,908 
162,233 
40,170 
747,311 
Charge for the year
129,098 
42,535 
20,535 
192,168 
On disposals
(15,842)
(12,804)
- 
(28,646)
At 30 November 2025
658,164 
191,964 
60,705 
910,833 
Net book value
At 30 November 2025
597,555 
167,738 
149,485 
914,778 
At 30 November 2024
645,344 
127,503 
169,023 
941,870 
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Global Material Handling Ltd Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
399,385 
448,396 
Amounts due from group undertakings etc.
3,772,669 
3,643,300 
Other debtors
1,249 
25,409 
4,173,303 
4,117,105 
6
Investments held as current assets
2025 
2024 
£ 
£ 
Unlisted investments
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
151,301 
173,229 
VAT
99,726 
56,093 
Obligations under finance leases and hire purchase contracts
395,912 
373,048 
Trade creditors
703,733 
571,424 
Taxes and social security
132,344 
95,761 
Other creditors
118,297 
106,980 
1,601,313 
1,376,535 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,256,271 
1,615,759 
9
Average number of employees
During the year the average number of employees was 26 (2024: 26).
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