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Registered number: 14843070
MYSTERY HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 MARCH 2026
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CONTENTS
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Statement of Financial Position
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Notes to the Financial Statements
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MYSTERY HOLDINGS LIMITED
REGISTERED NUMBER:14843070
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STATEMENT OF FINANCIAL POSITION
AS AT 29 MARCH 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Creditors: amounts falling due after more than one year
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2026.
The notes on pages 2 to 6 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 MARCH 2026
Mystery Holdings Limited is a private limited liability company incorporated in England and Wales. Its registered office address is at First Floor, 62 Shaftesbury Avenue, London, England, W1D 6LT.
The principal activity of the company is that of a holding company.
The company's functional and presentational currency is £ sterling.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The accounting period end of all entities in the group that the Company is a member of, and the financial statements of all companies in the group have been presented for the period 31 March 2025 to 29 March 2026 and the comparatives are presented for the period 1 April 2024 to 30 March 2025 on the basis that the principal activity of the group, the production of the dramatic-musical work 'The Mousetrap', is managed and reports on a weekly basis. The period end is the Sunday nearest to 31 March each year.
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Exemption from preparing consolidated financial statements
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The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.
At the reporting date Mystery Holdings Limited owed £14,089,600 to Barclays Bank Plc. The loan is secured by way of a fixed and floating charge over all entities in the group and is repayable by 28 June 2030. The group remains profitable and has positive net assets. Projections of the group show profitability is expected to continue and that the group will be able to meet its financial obligations including the Barclays Bank repayments as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 MARCH 2026
2.Accounting policies (continued)
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Investments in subsidiaries are measured at cost less accumulated impairment.
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Basic Financial instruments
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The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Interest bearing borrowings classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Subsequent to initial recognition, they are stated at amortised cost using the effective interest method.
Cash and cash equivalents comprise cash balances and call deposits.
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The Company has no employees other than the directors, who did not receive any remuneration (2025 - £nil).
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 MARCH 2026
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Investments in subsidiary companies
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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Further details on the bank loan are given in note 9.
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Creditors: Amounts falling due after more than one year
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Further details on the bank loan are given in note 9.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 MARCH 2026
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Analysis of the maturity of loans is given below:
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Amounts falling due within one year
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Amounts falling due 1-2 years
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Amounts falling due 2-5 years
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The company's bank loan is stated net of unamortised arrangement fees and legal fees. The gross contractual amount outstanding at 29 March 2026 was £13,870,709.
The bank loan is repayable by quarterly instalments with a final balancing payment due on 28 June 2030. It attracts variable interest at 2.65% above the Bank of England base rate. The loan is secured by way of a fixed and floating charge over the assets of the group. The group entities comprise MT SPV Limited, Mystery Holdings Limited, Mousetrap Productions Limited, ASP MPL Limited and MOT 19 Limited.
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Allotted, called up and fully paid
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750 A Ordinary shares of £0.01 each
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250 B Ordinary shares of £0.01 each
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The A Ordinary shares and B Ordinary shares rank pari passu in all respects.
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The immediate parent undertaking is MT SPV Ltd, a company registered in England and Wales with registered office address 62 Shaftesbury Avenue, London, England, W1D 6LT.
MT SPV Limited is the largest and smallest group which includes the company and for which group accounts are prepared. The consolidated accounts are available from Companies House.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 MARCH 2026
The auditors' report on the financial statements for the period ended 29 March 2026 was unqualified.
The audit report was signed on 30 September 2026 by Martyn Atkinson FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.
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