REGISTERED NUMBER: 04807645 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

M & L INTERIORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr S J Lonergan

Mr D L Munns

Secretary:

Mr S J Lonergan

Registered office:

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Registered number:

04807645 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Fixed assets

Tangible assets

4

436

582

Current assets

Debtors

5

38,017

44,316

Cash at bank

1,056

19,843

39,073

64,159

Creditors

Amounts falling due within one year

6

15,177

28,747

Net current assets

23,896

35,412

Total assets less current liabilities

24,332

35,994

Provisions for liabilities

8

83

111

Net assets

24,249

35,883

Capital and reserves

Called up share capital

9

100

100

Retained earnings

24,149

35,783

Shareholders' funds

24,249

35,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by:

Mr S J Lonergan - Director

1.	Statutory information

M & L Interiors Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

This is the first year in which the financial statements have been prepared under FRS 102. Transition to FRS 102 has not resulted in any changes in accounting policies, amounts stated in the Statement of Comprehensive Income or balances held in equity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 May 2024

and 30 April 2025

11,976

641

12,617

Depreciation

At 1 May 2024

11,597

438

12,035

Charge for year

95

51

146

At 30 April 2025

11,692

489

12,181

Net book value

At 30 April 2025

284

152

436

At 30 April 2024

379

203

582

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

6,155

Other debtors

38,017

38,161

38,017

44,316

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

2,148

-

Taxation and social security

8,474

25,890

Other creditors

4,555

2,857

15,177

28,747

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

7,708

-

Between one and five years

12,847

-

20,555

-

8.	Provisions for liabilities

2025

2024

£

£

Deferred tax

83

111

Deferred tax

£

Balance at 1 May 2024

111

Provided during year

(28

)

Balance at 30 April 2025

83

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100