Company registration number: 16188235
Annual report and unaudited financial statements
for the period ended 31 March 2026
for
MCH (Dragoon Court) Developments Ltd
Pages for filing with the Registrar
Company registration number: 16188235
MCH (Dragoon Court) Developments Ltd
Balance sheet
as at 31 March 2026
Note £ £
Fixed assets
Tangible assets 4 210
210
Current assets
Stocks 950,000
Debtors 5 293,361
Cash at bank and in hand 5,281
1,248,642
Creditors: amounts falling due within one year
6 (521,393)
Net current assets 727,249
Total assets less current liabilities 727,459
Creditors: Amounts falling due after more than one year
7 (765,000)
NET LIABILITIES (37,541)
Capital and reserves
Called up share capital 100
Profit and loss account (37,641)
TOTAL EQUITY (37,541)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 16188235
MCH (Dragoon Court) Developments Ltd
Balance sheet - continued
as at 31 March 2026
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.
These financial statements were approved by the Board of directors and authorised for issue on 16 October 2026 and signed on its behalf by:
M Hudson, Director
16 October 2026
2
MCH (Dragoon Court) Developments Ltd
Notes to the financial statements
for the period ended 31 March 2026
1 Company information
MCH (Dragoon Court) Developments Ltd is a private company registered in England and Wales. Its registered number is 16188235. The company is limited by shares. Its registered office is Omega Court, 368 Cemetery Road, Sheffield, S11 8FT.
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.
Going concern
In preparing these financial statements, the directors have 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 directors take 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 directors consider 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.
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.
Fixed assets:
Fixtures & fittings - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
3 Average number of employees
During the period the average number of employees was Nil.
3
MCH (Dragoon Court) Developments Ltd
Notes to the financial statements - continued
for the period ended 31 March 2026
4 Tangible fixed assets
Fixed assets
£
Cost
Additions 246
At 31 March 2026 246
Depreciation
Charge for period 36
At 31 March 2026 36
Net book value
At 31 March 2026 210
5 Debtors
£
Amounts owed by group undertakings 293,261
Other debtors 100
293,361
6 Creditors: amounts falling due within one year
£
Amounts owed to group undertakings 428,989
Other creditors 86,404
Accruals and deferred income 6,000
521,393
7 Creditors: amounts falling due after more than one year
£
Bank loans 765,000
Included within the above creditors are the following amounts falling due after more than five years:
£
Repayable by instalments
Bank loans 765,000
4
MCH (Dragoon Court) Developments Ltd
Notes to the financial statements - continued
for the period ended 31 March 2026
8 Related party transactions
The company is a wholly owned subsidiary of MCH Diamond Property Ltd, Company Number 12659245, whose registered office is Omega Court, 368 Cemetery Road, Sheffield S11 8FT.
5