Company Registration No. 08536979 (England and Wales)
M & RM ENTERPRISE LIMITED
Filleted Accounts
for the year ended 31 May 2025
M & RM ENTERPRISE LIMITED
Filleted Accounts
Contents
M & RM ENTERPRISE LIMITED
Company Information
for the year ended 31 May 2025
Directors
R Malekniazi
M Malekniazi
Company Number
08536979 (England and Wales)
Accountants
SSJ Accountants Ltd
173A High Street
Beckenham
Kent
BR3 1AH
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of M & RM ENTERPRISE LIMITED for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
M & RM ENTERPRISE LIMITED for the year ended
31 May 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of M & RM ENTERPRISE LIMITED, as a body, in accordance with the terms of our engagement letter dated 14 February 2014. Our work has been undertaken solely to prepare for your approval the accounts of M & RM ENTERPRISE LIMITED and state those matters that we have agreed to state to the Board of Directors of M & RM ENTERPRISE LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & RM ENTERPRISE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M & RM ENTERPRISE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of M & RM ENTERPRISE LIMITED. You consider that M & RM ENTERPRISE LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M & RM ENTERPRISE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
SSJ Accountants Ltd
Chartered Accountants
173A High Street
Beckenham
Kent
BR3 1AH
23 May 2025
M & RM ENTERPRISE LIMITED
Statement of financial position
as at 31 May 2025
Cash at bank and in hand
40
244
Creditors: amounts falling due within one year
(82,248)
(80,751)
Net current liabilities
(82,208)
(80,507)
Net liabilities
(82,189)
(80,482)
Called up share capital
2
2
Profit and loss account
(82,191)
(80,484)
Shareholders' funds
(82,189)
(80,482)
For the year ending 31 May 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 25 June 2025 and were signed on its behalf by
R Malekniazi
Director
Company Registration No. 08536979
M & RM ENTERPRISE LIMITED
Notes to the Accounts
for the year ended 31 May 2025
M & RM ENTERPRISE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08536979.
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.
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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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.
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:
Plant & machinery
25% R.B.
M & RM ENTERPRISE LIMITED
Notes to the Accounts
for the year ended 31 May 2025
4
Intangible fixed assets
Goodwill
Intangible Fixed assets represent franchise fees amortized over franchise agreement period (5 years).
5
Tangible fixed assets
Plant & machinery
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
(15,376)
(10,427)
Loans from directors
97,024
91,178
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).