1 February 2024 false Taxfiler 2024.6 07115462business:PrivateLimitedCompanyLtd2024-02-012025-01-31 071154622024-01-31 071154622024-02-012025-01-31 07115462business:AuditExemptWithAccountantsReport2024-02-012025-01-31 07115462business:FilletedAccounts2024-02-012025-01-31 071154622025-01-31 07115462business:Director12024-02-012025-01-31 07115462business:Director22024-02-012025-01-31 07115462business:Director32024-02-012025-01-31 07115462business:Director42024-02-012025-01-31 07115462business:RegisteredOffice2024-02-012025-01-31 071154622024-01-31 07115462core:WithinOneYear2025-01-31 07115462core:WithinOneYear2024-01-31 07115462core:AfterOneYear2025-01-31 07115462core:AfterOneYear2024-01-31 07115462core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 07115462core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 07115462core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 07115462core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 07115462core:PreviouslyStatedAmount2025-01-31 07115462core:PreviouslyStatedAmount2024-01-31 07115462business:SmallEntities2024-02-012025-01-31 07115462countries:EnglandWales2024-02-012025-01-31 07115462core:LandBuildings2024-02-012025-01-31 07115462core:PlantMachinery2024-02-012025-01-31 07115462core:MotorVehicles2024-02-012025-01-31 07115462core:LandBuildings2024-01-31 07115462core:PlantMachinery2024-01-31 07115462core:LandBuildings2025-01-31 07115462core:PlantMachinery2025-01-31 07115462core:WithinOneYear2024-02-012025-01-31 07115462core:MoreThanFiveYears2025-01-31 07115462core:MoreThanFiveYears2024-01-31 07115462core:AfterOneYear2024-02-012025-01-31 07115462business:OrdinaryShareClass12024-02-012025-01-31 07115462business:OrdinaryShareClass12023-02-012024-01-31 07115462business:OrdinaryShareClass22024-02-012025-01-31 07115462business:OrdinaryShareClass22023-02-012024-01-31 07115462business:AllOrdinaryShares2024-02-012025-01-31 07115462business:AllOrdinaryShares2023-02-012024-01-31 07115462business:Director122024-02-012025-01-31 07115462business:Director122024-01-31 07115462business:Director122025-01-31 07115462business:Director242024-02-012025-01-31 07115462business:Director242024-01-31 07115462business:Director242025-01-31 07115462business:Director332024-02-012025-01-31 07115462business:Director332024-01-31 07115462business:Director332025-01-31 07115462business:Director412024-02-012025-01-31 07115462business:Director412024-01-31 07115462business:Director412025-01-31 071154622023-02-012024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07115462 (England and Wales)
HMM Mechanical Services Limited Unaudited accounts for the year ended 31 January 2025
HMM Mechanical Services Limited Unaudited accounts Contents
Page
- 2 -
HMM Mechanical Services Limited Company Information for the year ended 31 January 2025
Directors
Mr C Holland Mr R Mountford Mr G Holland Mr J Mountford
Company Number
07115462 (England and Wales)
Registered Office
Unit 3, Chemical Lane Longbridge Hayes Stoke-on-Trent Staffordshire ST6 4PB
Accountants
Thursfields Accountancy Limited Business Lodge, Trent House 234 Victoria Road Stoke-on-Trent Staffordshire ST4 2LW
- 3 -
HMM Mechanical Services Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
86,037 
110,460 
Current assets
Inventories
93,183 
31,148 
Debtors
990,041 
545,709 
Cash at bank and in hand
348,877 
319,729 
1,432,101 
896,586 
Creditors: amounts falling due within one year
(1,082,974)
(657,941)
Net current assets
349,127 
238,645 
Total assets less current liabilities
435,164 
349,105 
Creditors: amounts falling due after more than one year
(94,692)
(128,175)
Provisions for liabilities
Deferred tax
(4,403)
(8,996)
Net assets
336,069 
211,934 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
335,969 
211,834 
Shareholders' funds
336,069 
211,934 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by
Mr R Mountford Director Company Registration No. 07115462
- 4 -
HMM Mechanical Services Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
HMM Mechanical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 07115462. The registered office is Unit 3, Chemical Lane , Longbridge Hayes , Stoke-on-Trent , Staffordshire , ST6 4PB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% Straight Line
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 5 -
HMM Mechanical Services Limited Notes to the Accounts for the year ended 31 January 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
115,000 
90,286 
205,286 
Additions
- 
5,619 
5,619 
Disposals
- 
(23,750)
(23,750)
At 31 January 2025
115,000 
72,155 
187,155 
Depreciation
At 1 February 2024
41,975 
52,851 
94,826 
Charge for the year
4,600 
9,435 
14,035 
On disposals
- 
(7,743)
(7,743)
At 31 January 2025
46,575 
54,543 
101,118 
Net book value
At 31 January 2025
68,425 
17,612 
86,037 
At 31 January 2024
73,025 
37,435 
110,460 
5
Inventories
2025 
2024 
£ 
£ 
Work in progress
88,183 
26,148 
Finished goods
5,000 
5,000 
93,183 
31,148 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
653,738 
424,296 
Accrued income and prepayments
269,967 
107,746 
Other debtors
66,336 
13,667 
990,041 
545,709 
- 6 -
HMM Mechanical Services Limited Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
31,829 
31,475 
VAT
117,668 
88,896 
Trade creditors
333,362 
183,436 
Taxes and social security
126,204 
71,489 
Other creditors
395,085 
276,964 
Accruals
78,826 
5,681 
1,082,974 
657,941 
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £385,924 (2024 - £270,690). Close Brother Limited created an all assets debenture on 3 May 2018. National Westminster Bank PLC registered a charge on 12 December 2014 against the property at Unit 3 Queensway Industrial Estate, Longbridge Hayes Road.
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
94,692 
128,175 
Aggregate of amounts that fall due for payment after five years
75,055 
80,405 
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £84,692 (2024 - £88,175). National Westminster Bank PLC registered a charge on 12 December 2014 against the property at Unit 3 Queensway Industrial Estate, Longbridge Hayes Road. Creditors include bank loans repayable by instalments of £75,055 (2024 - £80,405) due after more than five years.
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
75 Ordinary shares of £1 each
75 
75 
25 Ordinary A shares of £1 each
25 
25 
100 
100 
- 7 -
HMM Mechanical Services Limited Notes to the Accounts for the year ended 31 January 2025
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr C Holland
0% interest due on demand loan
1,544 
21,341 
1,544 
21,341 
Mr R Mountford
0% interest due on demand loan
- 
17,194 
- 
17,194 
Mr G Holland
0% interest due on demand loan
- 
17,362 
- 
17,362 
Mr J Mountford
0% interest due on demand loan
4,665 
- 
4,665 
- 
6,209 
55,897 
6,209 
55,897 
11
Average number of employees
During the year the average number of employees was 20 (2024: 20).
- 8 -