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Registered number: 04718155
MHA Structural Design Ltd
Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 31 March 2026
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MHA Structural Design Ltd
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of MHA Structural Design Ltd for the Year Ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MHA Structural Design Ltd for the year ended 31 March 2026 which comprise the Statement of financial position, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.
This report is made solely to the Board of directors of MHA Structural Design Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MHA Structural Design Ltd and state those matters that we have agreed to state to the Board of directors of MHA Structural Design Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MHA Structural Design Ltd and its Board of directors, as a body, for our work or for this report.
It is your duty to ensure that MHA Structural Design Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MHA Structural Design Ltd. You consider that MHA Structural Design Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or review of the financial statements of MHA Structural Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Mantax Lynton
Chartered Accountants
Suite 207 Equitable House
7 General Gordon Square
London
SE18 6FH
30 July 2026
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MHA Structural Design Ltd
Registered number: 04718155
Statement of financial position
As at 31 March 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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Capital redemption reserve
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MHA Structural Design Ltd
Registered number: 04718155
Statement of financial position (continued)
As at 31 March 2026
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2026.
The notes on pages 5 to 13 form part of these financial statements.
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MHA Structural Design Ltd
Statement of changes in equity
For the Year Ended 31 March 2026
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Capital redemption reserve
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Comprehensive income for the year
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Total comprehensive income for the year
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Contributions by and distributions to owners
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Dividends: Equity capital
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Shares issued during the year
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Comprehensive income for the year
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Total comprehensive income for the year
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Contributions by and distributions to owners
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Dividends: Equity capital
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Move to capital redemption reserve
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Shares cancelled during the year
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The notes on pages 5 to 13 form part of these financial statements.
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
MHA Structural Design Ltd 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.
The presentation currency of the financial statement is the Pound Sterling (£).
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
∙the amount of revenue can be measured reliably;
∙it is probable that the Company will receive the consideration due under the contract;
∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and
∙the costs incurred and the costs to complete the contract can be measured reliably.
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Operating leases: the Company as lessee
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Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
2.Accounting policies (continued)
Interest income is recognised in profit or loss using the effective interest method.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
2.Accounting policies (continued)
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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Furniture, fittings and equipments
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss.
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
2.Accounting policies (continued)
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
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Judgments in applying accounting policies and key sources of estimation uncertainty
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In preparing the financial statements, management are required to make estimates and judgments which may materially affect reported income, expenses, assets, liabilities or disclosure of contingent assets and liabilities. The estimates and assumptions are reviewed on an on-going basis and are based on historical experience and other factors that are considered to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.
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Cost of defined contribution scheme
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The average monthly number of employees, including directors, during the year was 9 (2025 - 11).
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
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Fixture, fittings and equipment
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Charge for the year on owned assets
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Prepayments and accrued income
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Payments received on account
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Other taxation and social security
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Accruals and deferred income
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Other taxation and social security
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
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Loss provision on contracts
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Charged to the profit or loss
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Provision for losses: Where a contract is expected to show a loss, based on detailed costing, any loss not already recognised in the current year, i.e. estimated future loss, is provided for and included in the financial statements, when first foreseen.
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Allotted, called up and fully paid
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85 (2025 - 85) Ordinary A Shares shares of £1.00 each
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15 (2025 - 15) Ordinary B Shares shares of £1.00 each
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0 (2025 - 80) Ordinary C Shares shares of £0.10 each
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The 'A' shares and 'B' shares confer upon the holders the same rights and rank pari passu in all respects, except that the directors may from time to time resolve to declare dividends in respect of each class of share at a rate different from those declared in respect of any other class of share.
During the year, the company purchased and cancelled 80 Ordinary C shares of £0.10 each for total consideration of £2,930. The purchases were made out of distributable reserves. Nominal value of the shares cancelled has been transferred to the capital redemption reserve.
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The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £27,307 (2025:£35,072). No contributions were payable to the fund at the reporting date (2025: £nil).
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MHA Structural Design Ltd
Notes to the financial statements
For the Year Ended 31 March 2026
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Related party transactions
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During the year total dividends of £59,850 (2025: £68,460) were paid to the directors.
Other creditors include an interest free advance of £3,000 (2025: £3,000) from the director, which is unsecured interest free advance and repayable on demand. This advance represents the amount due to director on transfer of partnership business into company.
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The company is controlled by the board of directors.
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