Mechlam Holdings Limited
Unaudited Financial Statements
For the year ended 30 November 2025
Pages for Filing with Registrar
Company Registration No. 12800065 (England and Wales)
Mechlam Holdings Limited
Company Information
Directors
Mr M Atherton
Mrs L Atherton
Secretary
Mr M Atherton
Company number
12800065
Registered office
Unit 3, Cross 580
Haydock Cross Industrial Estate
Kilbuck Lane
Haydock
United Kingdom
WA11 9WG
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Mechlam Holdings Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Mechlam Holdings Limited
Balance Sheet
As at 30 November 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
772,838
772,838
Current assets
Debtors
4
39,970
85,856
Creditors: amounts falling due within one year
5
(36,808)
(82,694)
Net current assets
3,162
3,162
Net assets
776,000
776,000
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
775,000
775,000
Total equity
776,000
776,000

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 August 2026 and are signed on its behalf by:
Mr M Atherton
Director
Company Registration No. 12800065
Mechlam Holdings Limited
Notes to the Financial Statements
For the year ended 30 November 2025
Page 2
1
Accounting policies
Company information

Mechlam Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3, Cross 580, Haydock Cross Industrial Estate, Kilbuck Lane, Haydock, United Kingdom, WA11 9WG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Mechlam Holdings Limited
Notes to the Financial Statements (Continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
Page 3
1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was nil.

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
772,838
772,838
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
39,968
85,854
Other debtors
2
2
39,970
85,856
Mechlam Holdings Limited
Notes to the Financial Statements (Continued)
For the year ended 30 November 2025
Page 4
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
36,808
82,694
6
Related party transactions

The company has taken advantage of the exemption available in FRS 102 Section 33.1A not to disclose transactions with other group companies where 100% of the voting rights are controlled within the group.

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