REGISTERED NUMBER: 03685884 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Monthind Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A C Felgate

Mr S P Biggs

REGISTERED OFFICE:

Monthind House

91 London Road

Colchester

Essex

CO6 1LG

REGISTERED NUMBER:

03685884 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

274,993

413,197

Investments

6

1,294,635

1,294,635

1,569,628

1,707,832

CURRENT ASSETS

Debtors

7

81,591

491,715

Cash at bank

29,002

30,021

110,593

521,736

CREDITORS

Amounts falling due within one year

8

307,496

347,713

NET CURRENT (LIABILITIES)/ASSETS

(196,903

)

174,023

TOTAL ASSETS LESS CURRENT LIABILITIES

1,372,725

1,881,855

CREDITORS

Amounts falling due after more than one year

9

(237,248

)

(435,514

)

PROVISIONS FOR LIABILITIES

(41,248

)

(90,847

)

NET ASSETS

1,094,229

1,355,494

CAPITAL AND RESERVES

Called up share capital

839,985

914,148

Share premium

100,000

100,000

Capital redemption reserve

74,163

-

Retained earnings

80,081

341,346

SHAREHOLDERS' FUNDS

1,094,229

1,355,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Mr A C Felgate - Director

1.	STATUTORY INFORMATION

Monthind Holdings 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.	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 Monthind Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisitions of businesses in 2012 and 2013, are being amortised evenly over their estimated useful lives of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Improvements to property

-

20% on cost and 20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

at varying rates on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 contributes to 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

369,228

AMORTISATION

At 1 May 2025

and 30 April 2026

369,228

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2025

5,784

93,269

11,465

Additions

-

9,519

1,583

Disposals

-

-

-

Reclassification/transfer

-

-

-

At 30 April 2026

5,784

102,788

13,048

DEPRECIATION

At 1 May 2025

3,263

49,671

7,878

Charge for year

504

9,604

962

Eliminated on disposal

-

-

-

Reclassification/transfer

-

-

-

At 30 April 2026

3,767

59,275

8,840

NET BOOK VALUE

At 30 April 2026

2,017

43,513

4,208

At 30 April 2025

2,521

43,598

3,587

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

938,728

30,261

1,079,507

Additions

24,259

4,427

39,788

Disposals

(254,483

)

-

(254,483

)

Reclassification/transfer

270

-

270

At 30 April 2026

708,774

34,688

865,082

DEPRECIATION

At 1 May 2025

581,110

24,388

666,310

Charge for year

140,031

5,345

156,446

Eliminated on disposal

(232,937

)

-

(232,937

)

Reclassification/transfer

270

-

270

At 30 April 2026

488,474

29,733

590,089

NET BOOK VALUE

At 30 April 2026

220,300

4,955

274,993

At 30 April 2025

357,618

5,873

413,197

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

6,602

726,747

8,576

741,925

Additions

-

24,259

-

24,259

Disposals

-

(176,265

)

-

(176,265

)

Transfer to ownership

(6,602

)

(150,066

)

(8,576

)

(165,244

)

At 30 April 2026

-

424,675

-

424,675

DEPRECIATION

At 1 May 2025

1,408

383,515

5,717

390,640

Charge for year

1,039

138,695

2,858

142,592

Eliminated on disposal

-

(167,769

)

-

(167,769

)

Transfer to ownership

(2,447

)

(131,759

)

(8,575

)

(142,781

)

At 30 April 2026

-

222,682

-

222,682

NET BOOK VALUE

At 30 April 2026

-

201,993

-

201,993

At 30 April 2025

5,194

343,232

2,859

351,285

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

1,294,635

NET BOOK VALUE

At 30 April 2026

1,294,635

At 30 April 2025

1,294,635

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

56,653

448,828

Other debtors

-

7,658

Directors' current accounts

16,771

23,056

VAT

-

10,619

Prepayments and accrued income

8,167

1,554

81,591

491,715

Other than as stated above, no amounts were owed directly or indirectly from the directors of the company.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,167

10,000

Other loans

122,468

122,755

Hire purchase contracts and finance leases

92,500

161,584

Trade creditors

12,163

2,271

Social security and other taxes

3,655

3,048

VAT

2,157

-

Directors' current accounts

62,860

40,581

Accruals and deferred income

7,526

7,474

307,496

347,713

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

4,167

Other loans - 1-2 years

98,734

121,570

Other loans - 2-5 years

68,648

166,858

Hire purchase contracts and finance leases

69,866

142,919

237,248

435,514

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mr A C Felgate

Balance outstanding at start of year

23,056

-

Amounts advanced

102,709

37,253

Amounts repaid

(108,994

)

(14,197

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,771

23,056

Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest at 3.75% per annum. The overdrawn director's loan account was repaid within nine months of the year end.

11.	RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided to 100% wholly owned subsidiary companies amounted to £56,653 Dr. (2025: £448,828 Dr.).