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REGISTERED NUMBER: 07196928 (England and Wales)











MMM ARCHITECTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MMM ARCHITECTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 481,234 524,983
Tangible assets 5 29,570 49,134
510,804 574,117

CURRENT ASSETS
Debtors 6 184,155 143,040
Cash at bank 185,226 249,910
369,381 392,950
CREDITORS
Amounts falling due within one year 7 63,870 71,908
NET CURRENT ASSETS 305,511 321,042
TOTAL ASSETS LESS CURRENT
LIABILITIES

816,315

895,159

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 816,215 895,059
SHAREHOLDERS' FUNDS 816,315 895,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 30 July 2024 and were signed by:





M Ratsma - Director


MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

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 (2023 - 10 ) .

MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 1,093,720
AMORTISATION
At 1 April 2023 568,737
Charge for year 43,749
At 31 March 2024 612,486
NET BOOK VALUE
At 31 March 2024 481,234
At 31 March 2023 524,983

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 82,005
Disposals (3,135 )
At 31 March 2024 78,870
DEPRECIATION
At 1 April 2023 32,871
Charge for year 19,564
Eliminated on disposal (3,135 )
At 31 March 2024 49,300
NET BOOK VALUE
At 31 March 2024 29,570
At 31 March 2023 49,134

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 184,155 125,807
Other debtors - 17,233
184,155 143,040

MMM ARCHITECTS LTD (REGISTERED NUMBER: 07196928)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 75 22,766
Taxation and social security 58,795 43,461
Other creditors 5,000 5,681
63,870 71,908

8. RELATED PARTY DISCLOSURES

During the year the company paid a dividend of £84,000 to its director Matthew Ratsma.