MSK Ingredients & Equipment Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09759885 (England and Wales)

MSK Ingredients & Equipment Limited

Financial Statements for the Period 1st October 2024 to 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D P Prynne

G Hartley

A Short

SECRETARY:

D P Prynne

REGISTERED OFFICE:

Office Suite A Sheepbridge Business Park

Sheepbridge Lane,

Chesterfield

Derbyshire

S41 9RX

REGISTERED NUMBER:

09759885 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Investments

4

3,252,274

CURRENT ASSETS

Debtors

5

417

-

Cash at bank

22

1,689

439

1,689

CREDITORS

Amounts falling due within one year

6

73,054

73,056

NET CURRENT LIABILITIES

(72,615

)

(71,367

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,179,659

3,180,907

CAPITAL AND RESERVES

Called up share capital

10,000

Share premium

1,590,000

Retained earnings

1,579,659

1,580,907

3,179,659

3,180,907

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th April 2026 and were signed on its behalf by:

D P Prynne - Director

1.	STATUTORY INFORMATION

MSK Ingredients & Equipment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about MSK Ingredients & Equipment Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company's group loans payable meet the definition of a basic financial instrument, so they are originally recognised at the transaction price.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the period end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st October 2024

and 31st December 2025

3,252,274

NET BOOK VALUE

At 31st December 2025

3,252,274

At 30th September 2024

3,252,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

417

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

72,054

72,056

Other creditors

1,000

73,054

73,056

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

William Cowell FCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

8.	CONTINGENT LIABILITIES

The company has guaranteed long term liabilities due to the shareholders of the parent company. This is supported by fixed and floating charges over the assets of the company. The maximum amounts due under these agreements are €12,500,000 and £17,280,500.

9.	ULTIMATE CONTROLLING PARTY

On 2nd October 2024, the entire share capital of this company was acquired by Inga Group Limited, a company registered in England and Wales and whose accounts are publicly available from Companies House, Crown Way, Cardiff, CF14 3UZ.

The company's ultimate parent undertaking is Axel Johnson Holding AB, a company registered in Sweden.