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REGISTERED NUMBER: 07196928 (England and Wales)











MMM ARCHITECTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MMM ARCHITECTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: M Ratsma





REGISTERED OFFICE: The Banking Hall
28 Maida Vale
London
W9 1RS





REGISTERED NUMBER: 07196928 (England and Wales)





ACCOUNTANTS: AEL Markhams Ltd
Chartered Accountants
201 Haverstock Hill
London
NW3 4QG

MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 524,983 568,732
Tangible assets 5 49,134 64,212
574,117 632,944

CURRENT ASSETS
Debtors 6 143,040 48,137
Cash at bank 249,910 474,822
392,950 522,959
CREDITORS
Amounts falling due within one year 7 71,908 88,333
NET CURRENT ASSETS 321,042 434,626
TOTAL ASSETS LESS CURRENT
LIABILITIES

895,159

1,067,570

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 895,059 1,067,470
SHAREHOLDERS' FUNDS 895,159 1,067,570

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2023 and were signed by:




M Ratsma - Director


MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

MMM Architects 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.

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.

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 acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty 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.
Plant and machinery etc - 25% on 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.

Pension costs and other post-retirement benefits
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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 7 ) .

MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 1,093,720
AMORTISATION
At 1 April 2022 524,988
Charge for year 43,749
At 31 March 2023 568,737
NET BOOK VALUE
At 31 March 2023 524,983
At 31 March 2022 568,732

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 78,358
Additions 5,531
Disposals (1,884 )
At 31 March 2023 82,005
DEPRECIATION
At 1 April 2022 14,146
Charge for year 20,609
Eliminated on disposal (1,884 )
At 31 March 2023 32,871
NET BOOK VALUE
At 31 March 2023 49,134
At 31 March 2022 64,212

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 125,807 30,904
Other debtors 17,233 17,233
143,040 48,137

MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 22,766 23,207
Taxation and social security 43,461 58,226
Other creditors 5,681 6,900
71,908 88,333

8. RELATED PARTY DISCLOSURES

During the year the company paid a dividend of £117,000 to its director Matthew Ratsma.