M & H Ball Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11768375

M & H BALL LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 February 2026

M & H BALL LTD

STATEMENT OF FINANCIAL POSITION

28 February 2026

	2026	2025
Note	£	£

FIXED ASSETS

Investments	4	755,185	754,815

CREDITORS: amounts falling due within one year	5	709,142	724,366
		-----------	-----------
NET CURRENT LIABILITIES		709,142	724,366
		-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES		46,043	30,449
		---------	---------
NET ASSETS		46,043	30,449
		---------	---------

M & H BALL LTD

STATEMENT OF FINANCIAL POSITION (continued)

28 February 2026

	2026	2025
Note	£	£

CAPITAL AND RESERVES

Called up share capital	200	200
Profit and loss account	45,843	30,249
	---------	---------
SHAREHOLDERS FUNDS	46,043	30,449
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28th February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr M J Ball

Director

Company registration number: 11768375

M & H BALL LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28th FEBRUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 331 Garstang Road, Fulwood, Preston, PR2 9UP. The principal activity of the company during the period was the holding company of the group.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. INVESTMENTS

	Shares in group undertakings
	£

Cost
At 1st March 2025	754,815
Additions	370
	-----------
At 28th February 2026	755,185
	-----------
Impairment
At 1st March 2025 and 28th February 2026	–
	-----------

Carrying amount
At 28th February 2026	755,185
	-----------
At 28th February 2025	754,815
	-----------

5. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Amounts owed to group undertakings	704,249	719,738
Accruals and deferred income	965	965
Corporation tax	3,658	3,663
Director loan accounts	270	–
	-----------	-----------
	709,142	724,366
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