M & M Contracts (Northern) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 5195943

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		123,269		65,489

			123,269		65,489
CURRENT ASSETS
Stocks	5	151,587		111,715
Debtors	6	19,466		-
Cash at bank and in hand		170,466		134,450

		341,519		246,165
Creditors: Amounts Falling Due Within One Year	7	(158,535 )		(62,117 )

NET CURRENT ASSETS (LIABILITIES)			182,984		184,048

TOTAL ASSETS LESS CURRENT LIABILITIES			306,253		249,537

Creditors: Amounts Falling Due After More Than One Year	8		(25,917 )		(43,116 )

NET ASSETS			280,336		206,421

CAPITAL AND RESERVES
Called up share capital	9		4		150
Profit and Loss Account			280,332		206,271

SHAREHOLDERS' FUNDS			280,336		206,421

Page 1

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M & M Contracts (Northern) Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Poole

Director

03/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

M & M Contracts (Northern) Limited Registered number 5195943 is a limited by shares company incorporated in England & Wales. The Registered Office is 234 Wickersley Road, Rotherham, S60 4JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:1

	2025	2024
Office and administration	2	2

	2	2

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M & M Contracts (Northern) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	48,951	54,950	-	5,098	108,999
Additions	13,230	59,740	15,000	478	88,448

As at 31 August 2025	62,181	114,690	15,000	5,576	197,447

Depreciation
As at 1 September 2024	19,277	19,784	-	4,449	43,510
Provided during the period	8,461	18,982	3,000	225	30,668

As at 31 August 2025	27,738	38,766	3,000	4,674	74,178

Net Book Value
As at 31 August 2025	34,443	75,924	12,000	902	123,269

As at 1 September 2024	29,674	35,166	-	649	65,489

5. Stocks

	2025	2024
	£	£
Stock	151,587	111,715

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,726	-
VAT	6,740	-

	19,466	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	70,460	16,185
Bank loans and overdrafts	17,200	17,200
Corporation tax	40,293	10,459
VAT	-	2,838
Other creditors	(5,624 )	(1,701 )
CIS Witheld	35,944	16,712
Directors' loan accounts	262	424

	158,535	62,117

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	25,917	43,116

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M & M Contracts (Northern) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	150

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	59,000	37,000