REGISTERED NUMBER: 11234544 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MDH DEFENCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms Y Tuksal

REGISTERED OFFICE:

12 The Bluestone Centre

Sun Rise Way

Amesbury

Wiltshire

SP4 7YR

REGISTERED NUMBER:

11234544 (England and Wales)

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Tangible assets

5

727,156

12,362

CURRENT ASSETS

Stocks

6

579,365

372,159

Debtors

7

755,833

470,976

Cash at bank

431,948

524,143

1,767,146

1,367,278

CREDITORS

Amounts falling due within one year

8

791,758

370,280

NET CURRENT ASSETS

975,388

996,998

TOTAL ASSETS LESS CURRENT LIABILITIES

1,702,544

1,009,360

CREDITORS

Amounts falling due after more than one year

9

(405,664

)

(5,833

)

PROVISIONS FOR LIABILITIES

(12,161

)

(3,091

)

NET ASSETS

1,284,719

1,000,436

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,284,718

1,000,435

1,284,719

1,000,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 25 September 2026 and were signed by:

Ms Y Tuksal - Director

1.	STATUTORY INFORMATION

MDH Defence 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Freehold property

-

2% on cost

Improvements to property

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Office and computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 January 2025

-

32,372

14,411

Additions

678,716

14,027

31,397

At 31 December 2025

678,716

46,399

45,808

DEPRECIATION

At 1 January 2025

-

32,372

12,623

Charge for year

13,574

2,805

7,023

At 31 December 2025

13,574

35,177

19,646

NET BOOK VALUE

At 31 December 2025

665,142

11,222

26,162

At 31 December 2024

-

-

1,788

Office

Fixtures

and

and

Motor

computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

28,178

10,623

28,427

114,011

Additions

8,093

-

14,238

746,471

At 31 December 2025

36,271

10,623

42,665

860,482

DEPRECIATION

At 1 January 2025

26,888

2,125

27,641

101,649

Charge for year

2,256

2,124

3,895

31,677

At 31 December 2025

29,144

4,249

31,536

133,326

NET BOOK VALUE

At 31 December 2025

7,127

6,374

11,129

727,156

At 31 December 2024

1,290

8,498

786

12,362

6.

STOCKS

2025

2024

£

£

Stocks

579,365

372,159

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

654,492

417,937

Other debtors

4,105

4,105

Tax

-

7,775

VAT

70,453

-

Prepayments

26,783

41,159

755,833

470,976

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,588

10,000

Trade creditors

343,225

78,505

Tax

95,421

-

Social security and other taxes

32,085

23,955

VAT

-

12,307

Other creditors

2,842

2,449

Director's loan account

288,072

237,572

Accrued expenses

5,525

5,492

791,758

370,280

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

18,754

5,833

Bank loans - 2-5 years

56,263

-

Bank loans more 5 yr by instal

330,647

-

405,664

5,833

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

330,647

-

10.	OTHER FINANCIAL COMMITMENTS

The company has total future payments under operating leases for each of the following periods:

2025

2024

£

£

Less than one year

12,500

6,940

Between one and five years

25,000

-

After five years

-

-

11.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the period by the director, Ms Y Tuksal.