Registration number: 12612466

Marketing Masters International Limited

trading as MMI Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Marketing Masters International Limited

trading as MMI Limited

Company Information

Director

Mr P J Carver

Registered office

13 The Arches Lawden Road Birmingham B10 0AB

Accountants

CLG Accountants & Business Advisors Hagley Road Business Hub 8 Hagley Road Stourbridge West Midlands DY8 1PS

Marketing Masters International Limited

trading as MMI Limited

(Registration number: 12612466)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	153	180
Current assets
Debtors	5	3,182	1,800
Cash at bank and in hand		500	133
		3,682	1,933
Creditors: Amounts falling due within one year	6	(7,428)	(4,505)
Net current liabilities		(3,746)	(2,572)
Net liabilities		(3,593)	(2,392)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(3,693)	(2,492)
Shareholders' deficit		(3,593)	(2,392)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 September 2025
 

Marketing Masters International Limited

trading as MMI Limited

(Registration number: 12612466)
Balance Sheet as at 31 May 2025

......................................... Mr P J Carver Director

Marketing Masters International Limited

trading as MMI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
13 The Arches
Lawden Road
Birmingham
B10 0AB

These financial statements were authorised for issue by the director on 3 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis with the Director having given due consideration to the impact of Brexit. He is of the opinion that neither the Company's ability to trade nor the value of it's assets will be significantly impaired.The Director has also committed his financial support for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Marketing Masters International Limited

trading as MMI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Marketing Masters International Limited

trading as MMI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2024	249	249
At 31 May 2025	249	249
Depreciation
At 1 June 2024	69	69
Charge for the year	27	27
At 31 May 2025	96	96
Carrying amount
At 31 May 2025	153	153
At 31 May 2024	180	180

5

Debtors

	2025 £	2024 £
Trade debtors	1,300	1,800
Other debtors	216	-
Prepayments	1,666	-
	3,182	1,800

Marketing Masters International Limited

trading as MMI Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	4,509	1,275
Taxation and social security	-	767
Accruals and deferred income	450	450
Other creditors	2,469	2,013
	7,428	4,505

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Related party transactions

Key management personnel

At the year end the Company owed key management £2,469. These monies are repayable on demand and have been advanced on an unsecured, interest free basis.