M Horn Co Ltd Final Accounts To 31-07-26

Company Registration No. 02222871 (England & Wales)

M. Horn & Co. Ltd
Unaudited Accounts
for the period ended 31 July 2026

M. Horn & Co. Ltd
Statement of financial position
as at 31 July 2026

2026

2025

Fixed assets

Tangible assets

4

(1)

971

(1)

971

Current assets

Investments

5

2,436,532

1,798,151

Cash at bank and in hand

38,909

28,183

2,475,441

1,826,334

Creditors: amounts falling due within one period

6

(5,236)

(4,405)

Net current assets

2,470,205

1,821,929

Total assets less current liabilities

2,470,204

1,822,900

Provisions for liabilities

Other provisions

(319,474)

(159,879)

(319,474)

(159,879)

Net assets

2,150,730

1,663,021

Capital and reserves

Called up share capital

50,000

Revaluation reserve

958,422

479,637

Profit and loss account

1,142,308

1,133,384

Shareholder funds

2,150,730

1,663,021

For the year ending 31 July 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts 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 were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by .............................................................. Mark Horn Director Company Registration Number: 02222871

M. Horn & Co. Ltd
Notes to the Accounts
for the period ended 31 July 2026

1. Statutory information

M. Horn & Co. Ltd is a private company, limited by shares, registered in England & Wales, registration number 02222871. The registered office is 109 North Road, Bourne, Lincolnshire, PE10 9BU.

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.

4. Tangible fixed assets

Plant &

Total

machinery

Cost or valuation

At cost

At 1 August 2025

3,886

At 31 July 2026

3,886

Depreciation

At 1 August 2025

2,915

Charge for the year

972

At 31 July 2026

3,887

Net book value

At 31 July 2026

(1)

At 31 July 2025

971

5. Investments held as current assets

2026

2025

Listed investments

2,436,532

1,798,151

Unlisted investments

0

2,436,532

1,798,151

M. Horn & Co. Ltd
Notes to the Accounts (cont.)
for the period ended 31 July 2026

6. Creditors: amounts falling due within one period

2026

2025

Taxes and social security

2,355

2,149

Loans from directors

1,873

1,248

Accruals

1,008

5,236

4,405

7. Average number of employees

During the period the average number of employees was 3 (2025: 3).

8. 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 and Machinery

25% SL