Company registration number: 03522631
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
M H A Integrated Electronic Services Limited
Pages for filing with the Registrar
Company registration number: 03522631
M H A Integrated Electronic Services Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Tangible assets 5 - -
Current assets
Stocks 1,000 25,206
Debtors 6 172,123 155,505
Cash at bank and in hand 68,756 101,341
241,879 282,052
Creditors: amounts falling due within one year
7 (56,847) (102,962)
Net current assets 185,032 179,090
Provisions for liabilities 32,474 33,960
NET ASSETS 217,506 213,050
Capital and reserves
Called up share capital 699 699
Share premium account 57,542 57,542
Other reserves 1 1
Profit and loss account 159,264 154,808
TOTAL EQUITY 217,506 213,050
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 03522631
M H A Integrated Electronic Services Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms L Harrisson, Director
15 September 2026
2
M H A Integrated Electronic Services Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
M H A Integrated Electronic Services Limited is a private company registered in England and Wales. Its registered number is 03522631. The company is limited by shares. Its registered office is Unit 26 Meadowcroft Way, Leigh Business Park, Leigh, Lancashire, WN7 3XZ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
M H A Integrated Electronic Services Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 ’Basic Financial Instruments’ and Section 12 ’Other Financial Instruments Issues’ of FRS102 to all its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts present in the financial statements, when there is a legally enforceable right to se off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.






Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
4
M H A Integrated Electronic Services Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Critical accounting judgements and estimates
Revenue recognition Revenue represents the total value of all contracts fully and partially completed during the year. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Inventories Inventories are valued at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. On the date of the Statement of Financial Position, an assessment is made for impairment. Any excess of the carrying amount of inventory over its net realisable value is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
4 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 127,840
At 31 December 2025 127,840
Depreciation
At 1 January 2025 127,840
At 31 December 2025 127,840
Net book value
At 31 December 2025 -
At 31 December 2024 -
5
M H A Integrated Electronic Services Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Debtors
2025 2024
£ £
Trade debtors - 59,898
Taxation 194 5,125
Other debtors 171,666 90,249
Prepayments and accrued income 263 233
172,123 155,505
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 9,681 17,217
Trade creditors 45,413 84,078
Social security and other tax 687 687
Accruals and deferred income 1,066 980
56,847 102,962
8 Related party transactions
During the year Intelect Lighting Limited borrowed a further £70,093 from MHA Integrated Electronic Services Limited. At the year end Intelect Lighting Limited owes the company £158,842 (2024: £88,749). Intelect Lighting is controlled by close family members of the director. During the year the company made a loan of £44,000 (2024: £nil) to one of the shareholders, £35,000 was repaid during the period and £9,000 (2024: £nil) is owed at the year end. The loan is interest free and repayable on demand.
9 Impairment of assets
At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit or loss. If an impairment loss is subsequently reversed, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised in prior periods. A reversal of an impairment loss is recognised immediately in the profit or loss.
6