Company registration number SC788162 (Scotland)
MH VALETING & DETAILING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MH VALETING & DETAILING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
MH VALETING & DETAILING LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,320
5,760
Tangible assets
4
1,000
-
0
5,320
5,760
Current assets
Cash at bank and in hand
97
4,445
Creditors: amounts falling due within one year
5
(5,008)
(10,015)
Net current liabilities
(4,911)
(5,570)
Net assets
409
190
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
408
189
Total equity
409
190

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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 21 August 2026
Mr M Highton
Director
Company registration number SC788162 (Scotland)
MH VALETING & DETAILING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

MH Valeting & Detailing Ltd is a private company limited by shares incorporated in Scotland. The registered office is 2, Melville Street, Falkirk, Scotland, FK1 1HZ.

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 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 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Franchise
Over 5 years
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Plant and equipment
15% Reducing balance
1.5
Taxation

The tax expense represents the sum of the tax currently payable.

MH VALETING & DETAILING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Franchise
£
Cost
At 1 December 2024 and 30 November 2025
7,200
Amortisation and impairment
At 1 December 2024
1,440
Amortisation charged for the year
1,440
At 30 November 2025
2,880
Carrying amount
At 30 November 2025
4,320
At 30 November 2024
5,760
MH VALETING & DETAILING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
-
0
Additions
1,000
At 30 November 2025
1,000
Depreciation and impairment
At 1 December 2024 and 30 November 2025
-
0
Carrying amount
At 30 November 2025
1,000
At 30 November 2024
-
0
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
1,935
1,907
Other taxation and social security
314
-
0
Other creditors
2,759
8,108
5,008
10,015
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinay of £1 each
1
1
1
1
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