M & D Holdings Ltd - Accounts to registrar (filleted) - small 18.2

M & D Holdings Ltd - Accounts to registrar (filleted) - small 18.2


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REGISTERED NUMBER: 09823576(England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2019

for

M & D Holdings Ltd

M & D Holdings Ltd (Registered number: 09823576)






Contents of the Financial Statements
for the Year Ended 30 June 2019




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M & D Holdings Ltd

Company Information
for the Year Ended 30 June 2019







DIRECTORS: Michael Steven Hardy
Debra Hardy





REGISTERED OFFICE: Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX





REGISTERED NUMBER: 09823576(England and Wales)





ACCOUNTANTS: KT Accountants Limited
Castle Farm Barn North
Denmead Road
Southwick
Hampshire
PO17 6EX

M & D Holdings Ltd (Registered number: 09823576)

Balance Sheet
30 June 2019

30.6.19 30.6.18
Notes £    £    £    £   
FIXED ASSETS
Investments 3 162 152

CURRENT ASSETS
Debtors 4 843,976 694,504
Cash at bank 909,648 921,732
1,753,624 1,616,236
CREDITORS
Amounts falling due within one year 5 2,256 1,461
NET CURRENT ASSETS 1,751,368 1,614,775
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,751,530

1,614,927

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 1,751,430 1,614,827
SHAREHOLDERS' FUNDS 1,751,530 1,614,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2019 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.

M & D Holdings Ltd (Registered number: 09823576)

Balance Sheet - continued
30 June 2019


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 23 October 2019and were
signed on its behalf by:




Michael Steven Hardy- Director



Debra Hardy- Director


M & D Holdings Ltd (Registered number: 09823576)

Notes to the Financial Statements
for the Year Ended 30 June 2019

1. STATUTORY INFORMATION

M & D Holdings Ltd 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.

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 Statement
of Income and Retained Earnings, 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.

M & D Holdings Ltd (Registered number: 09823576)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2019

3. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2018 152
Additions 10
At 30 June 2019 162
NET BOOK VALUE
At 30 June 2019 162
At 30 June 2018 152

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.19 30.6.18
£    £   
Amounts owed by group undertakings 843,976 694,504

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.19 30.6.18
£    £   
Corporation tax 1,080 37
Directors' current accounts 266 284
Accrued expenses 910 1,140
2,256 1,461

6. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.6.19 30.6.18
value: £    £   
100 Ordinary £1 100 100

M & D Holdings Ltd (Registered number: 09823576)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2019

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended
30 June 2019 and 30 June 2018:

30.6.19 30.6.18
£    £   
Michael Steven Hardyand Debra Hardy
Balance outstanding at start of year (284 ) (178 )
Amounts advanced - (106 )
Amounts repaid 18 -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (266 ) (284 )

Included in creditors is an amount due to the directors of £266 (2018 - £284) This loan is
interest free, undated, unsecured and repayable on demand.