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SC472161 frs-bus:Original frs-countries:Scotland 2021-04-01 2022-03-31
Registered number: SC472161
MMS (Matthew Medical Services) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC472161
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 49,783 70,383
Tangible Assets 5 82,182 30,965
131,965 101,348
CURRENT ASSETS
Stocks 6 2,750 2,465
Debtors 7 313,712 175,126
Cash at bank and in hand 236,191 433,938
552,653 611,529
Creditors: Amounts Falling Due Within One Year 8 (76,317 ) (82,490 )
NET CURRENT ASSETS (LIABILITIES) 476,336 529,039
TOTAL ASSETS LESS CURRENT LIABILITIES 608,301 630,387
Creditors: Amounts Falling Due After More Than One Year 9 (28,128 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (3,515 ) (5,883 )
NET ASSETS 576,658 624,504
CAPITAL AND RESERVES
Called up share capital 12 100 100
Share premium account 318,924 318,924
Profit and Loss Account 257,634 305,480
SHAREHOLDERS' FUNDS 576,658 624,504
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Matthew
Director
28/09/2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
MMS (Matthew Medical Services) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC472161 . The registered office is 2nd Floor. Belgrave Court, Rosehall Road, Bellshill, ML4 3NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents net invoiced sales of services, excluding value added tax, where the right to receive consideration is passed to the company.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
Tangible assets are initially recognised at cost which is the purchase price plus any directly attributable costs.
Subsequently tangible assets are measured at cost less accumulated depreciation and impairment losses.
2.5. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks, other third parties and loans to related parties.

Debt instruments that are payable or receivable within one year shall be measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Debt instruments that are payable or receivable more than more year shall be measured at amortised cost using the effective interest method.
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2.8. 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.
2.9. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 206,000
As at 31 March 2023 206,000
Amortisation
As at 1 April 2022 135,617
Provided during the period 20,600
As at 31 March 2023 156,217
Net Book Value
As at 31 March 2023 49,783
As at 1 April 2022 70,383
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 9,630 61,252 3,326 9,096 83,304
Additions 250 77,660 - 690 78,600
As at 31 March 2023 9,880 138,912 3,326 9,786 161,904
Depreciation
As at 1 April 2022 5,300 36,735 1,921 8,383 52,339
Provided during the period 685 25,545 210 943 27,383
As at 31 March 2023 5,985 62,280 2,131 9,326 79,722
Net Book Value
As at 31 March 2023 3,895 76,632 1,195 460 82,182
As at 1 April 2022 4,330 24,517 1,405 713 30,965
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 58,245 -
58,245 -
6. Stocks
2023 2022
£ £
Stocks 2,750 2,465
2,750 2,465
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 61,298 82,550
Prepayments and accrued income 1,178 2,821
Other debtors 15,000 28,529
Intercompany debtors 236,236 61,226
313,712 175,126
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 12,924 -
Trade creditors 2,195 11,352
Corporation tax 25,004 36,467
Other taxes and social security 713 3,222
VAT 32,166 28,776
Other creditors - 70
Accruals and deferred income 2,841 2,281
Director's loan account 474 322
76,317 82,490
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 28,128 -
28,128 -
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,924 -
Later than one year and not later than five years 28,128 -
41,052 -
41,052 -
11. Deferred Taxation
Deferred tax is recognised on the temporary tax differences arising due to capital allowances claimed in excess
of depreciation.
2023 2022
£ £
Other timing differences 3,515 5,883
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year - 1,542
- 1,542
14. Related Party Transactions
At the year-end MMS Properties (Scotland) Ltd, a company under common control, owed the company £236,236 (2022: £61,226). This loan is non-interest bearing and is repayable on demand.
15. Additonal Notes To The Accounts
Please note reference to finance leases above includes hire purchase contracts. 
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