BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the preparation and retail of pharmaceutical and medicinal products. 29 June 2026 9 9 NI045276 2026-03-31 NI045276 2025-03-31 NI045276 2024-03-31 NI045276 2025-04-01 2026-03-31 NI045276 2024-04-01 2025-03-31 NI045276 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI045276 uk-curr:PoundSterling 2025-04-01 2026-03-31 NI045276 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI045276 uk-bus:FullAccounts 2025-04-01 2026-03-31 NI045276 uk-bus:Director1 2025-04-01 2026-03-31 NI045276 uk-bus:CompanySecretary1 2025-04-01 2026-03-31 NI045276 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 NI045276 uk-bus:Agent1 2025-04-01 2026-03-31 NI045276 uk-core:ShareCapital 2026-03-31 NI045276 uk-core:ShareCapital 2025-03-31 NI045276 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI045276 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI045276 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 NI045276 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 NI045276 uk-bus:FRS102 2025-04-01 2026-03-31 NI045276 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 NI045276 uk-core:CurrentFinancialInstruments 2026-03-31 NI045276 uk-core:CurrentFinancialInstruments 2025-03-31 NI045276 uk-core:CurrentFinancialInstruments 2026-03-31 NI045276 uk-core:CurrentFinancialInstruments 2025-03-31 NI045276 uk-core:WithinOneYear 2026-03-31 NI045276 uk-core:WithinOneYear 2025-03-31 NI045276 uk-core:ParentEntities 2025-04-01 2026-03-31 NI045276 2025-04-01 2026-03-31 NI045276 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI045276

MH (Newry) Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

MH (Newry) Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr. Richard Garvey
Company Secretary | Claire Garvey
Company Registration Number | NI045276
Registered Office | 42 Dernaroy Road
| Killeavy
| Newry
| Co. Down
| BT35 8SP
| Northern Ireland
Business Address | Unit 1b
| Quays Shopping Centre
| Newry
| Co. Down
| BT35 8QS
| Northern Ireland
Accountants | MG accountants
| (Portadown)
| 25-27 Carleton Street
| Portadown
| Co. Armagh
| BT62 3EP
| Northern Ireland
Bankers | Danske Bank
| PO Box 183
| Donegall Square West
| Belfast
| Co. Antrim
| BT1 6JS
| United Kingdom

MH (Newry) Limited

Company Registration Number: NI045276

BALANCE SHEET

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,243 |  | 2,317
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 160,000 |  | 160,000
Debtors |  | 6 | 178,719 |  | 78,692
Cash and cash equivalents |  |  | 95,839 |  | 70,124
|  |  | ───────── |  | ─────────
|  |  | 434,558 |  | 308,816
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (311,015) |  | (217,265)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 123,543 |  | 91,551
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 124,786 |  | 93,868
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 124,686 |  | 93,768
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 124,786 |  | 93,868
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 29 June 2026

________________________________ |  |  |  |  |
Mr. Richard Garvey |  |  |  |  |
Director |  |  |  |  |

MH (Newry) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| MH (Newry) Limited is a company limited by shares incorporated in Northern Ireland. 42 Dernaroy Road, Killeavy, Newry, Co. Down, BT35 8SP, Northern Ireland is the registered office, which is also the principal place of business of the company. The nature of the company’s operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax. Revenue is recognised at the point of sale.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 9, (2025 - 9).
|  | 2026 | 2025
|  | Number | Number
| Shop Staff | 9 | 9
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 April 2025 | 129,966 | 129,966
|  | ───────── | ─────────
| At 31 March 2026 | 129,966 | 129,966
|  | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 127,649 | 127,649
| Charge for the financial year | 1,074 | 1,074
|  | ───────── | ─────────
| At 31 March 2026 | 128,723 | 128,723
|  | ───────── | ─────────
| Net book value
| At 31 March 2026 | 1,243 | 1,243
|  | ═════════ | ═════════
| At 31 March 2025 | 2,317 | 2,317
|  | ═════════ | ═════════

5. | Stocks | 2026 | 2025
|  | £ | £
| Finished goods and goods for resale | 160,000 | 160,000
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 93,325 | 67,157
| Amounts owed by group undertakings | 62,378 | -
| Taxation (Note 8) | 19,521 | 8,089
| Prepayments and accrued income | 3,495 | 3,446
|  | ───────── | ─────────
|  | 178,719 | 78,692
|  | ═════════ | ═════════

7. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Trade creditors | 202,338 | 170,094
| Amounts owed to group undertakings | - | 2,412
| Taxation (Note 8) | 98,428 | 40,509
| Other creditors | 2,000 | -
| Accruals | 8,249 | 4,250
|  | ───────── | ─────────
|  | 311,015 | 217,265
|  | ═════════ | ═════════

8. | Taxation | 2026 | 2025
|  | £ | £
| Debtors:
| VAT | 19,521 | 8,089
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 94,050 | 22,879
| PAYE / NI | 4,378 | 17,630
|  | ───────── | ─────────
|  | 98,428 | 40,509
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2026.

10. | Related party transactions
| The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

11. | Parent company
| The company regards Meigh Pharmacy Limited as its parent company.

12. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.