| M L Commercial Services Ltd |
| Registered Number:11953213 |
For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 April 2025
M L Commercial Services Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
M L Commercial Services Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
297,631
268,869
2
297,631
268,869
8,000
10,000
3
| Trade and other receivables |
136,915
139,516
4
46,297
| Cash and cash equivalents |
98,557
248,073
191,212
| Trade and other payables: amounts falling due within one |
| year |
(136,996)
(226,820)
5
54,216
21,253
Net current assets
| Total assets less current liabilities |
318,884
323,085
| Trade and other payables: amounts falling due after more |
| than one year |
(136,001)
(104,475)
6
(56,550)
(51,844)
| Provisions for liabilities |
157,859
Net assets
135,240
100
100
157,759
135,140
157,859
135,240
Shareholders' funds
| For the year ended 30 April 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
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For the year ended 30 April 2025
M L Commercial Services Ltd
Statement of Financial Position Continued
| Mr Matthew Lewis Director |
| These financial statements were approved and authorised for issue by the Board on 14 August 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 30 April 2025
M L Commercial Services Ltd
Notes to the Financial Statements
Statutory Information
| M L Commercial Services Ltd is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 11953213. |
Unit 1C Gardden Industrial Estate
Ruabon
Wrexham
LL14 6RG
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Motor Vehicles
Furniture and Fittings
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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For the year ended 30 April 2025
M L Commercial Services Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
378,175
5,729
23,574
272,012
76,860
108,470
4,890
4,383
26,266
72,931
-
-
-
(20,999)
(20,999)
298,278
27,957
10,619
465,646
128,792
| Provision for depreciation and impairment |
109,306
1,034
10,674
69,847
27,751
Charge for year
60,709
1,505
4,198
37,066
17,940
(2,000)
-
-
-
(2,000)
168,015
2,539
14,872
106,913
43,691
85,101
191,365
13,085
8,080
297,631
49,109
202,165
12,900
4,695
268,869
2024
2025
10,000
8,000
| 4. Trade and other receivables |
2024
2025
134,214
115,782
| Prepayments and accrued income |
5,302
21,133
136,915
139,516
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For the year ended 30 April 2025
M L Commercial Services Ltd
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
3,117
3,069
139,050
80,427
| Taxation and social security |
24,462
17,389
| Obligations under HP/Financial leases |
56,252
35,570
3,939
541
226,820
136,996
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
11,837
14,954
8,917
956
112,130
91,682
| Obligations under HP/Financial leases |
104,475
136,001
| 7. Average number of persons employed |
During the year the average number of employees was 6 (2024 : 6)
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