M M Dubois Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05126873

M M Dubois Limited

Filleted Unaudited Financial Statements

30 June 2025

M M Dubois Limited

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	174	232
Investments	6	1,084	–
		-------	----
		1,258	232

Current assets

Debtors	7	–	15,261
Cash at bank and in hand		18,595	1,772
		--------	--------
		18,595	17,033

Creditors: amounts falling due within one year	8	11,163		1,570
		--------		--------
Net current assets			7,432	15,463
			-------	--------
Total assets less current liabilities			8,690	15,695
			-------	--------
Net assets			8,690	15,695
			-------	--------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	138	–
Profit and loss account	8,452	15,595
	-------	--------
Shareholders funds	8,690	15,695
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

M M Dubois Limited

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

R C Illingworth
Director

Company registration number: 05126873

M M Dubois Limited

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 July 2024 and 30 June 2025	1,149	1,149
	-------	-------
Depreciation
At 1 July 2024	917	917
Charge for the year	58	58
	-------	-------
At 30 June 2025	975	975
	-------	-------
Carrying amount
At 30 June 2025	174	174
	-------	-------
At 30 June 2024	232	232
	-------	-------

6. Investments

	Other investments other than loans
	£
Cost
At 1 July 2024	–
Additions	946
Revaluations	138
	-------
At 30 June 2025	1,084
	-------
Impairment
At 1 July 2024 and 30 June 2025	–
	-------

Carrying amount
At 30 June 2025	1,084
	-------
At 30 June 2024	–
	-------

7. Debtors

	2025	2024
	£	£
Other debtors	–	15,261
	----	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	1,300	400
Other creditors	9,863	1,170
	--------	-------
	11,163	1,570
	--------	-------

9. Director's advances, credits and guarantees

The outstanding directors loan account was repaid during the year (2024: £15,685). Interest was charged at HMRC's Official Rate of Interest. The loan was unsecured and repayable on demand.