Accounts



















	M.D.D.SERVICES (UK)LTD



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 JANUARY 2025

	M.D.D.SERVICES (UK)LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2025


	DIRECTOR

	Mrs M Smith
	Mr B Smith


	SECRETARY

	Mrs M Smith

	REGISTERED OFFICE

	25 Park Street West Luton Beds LU1 3BE


	COMPANY REGISTERED NUMBER

	09282812


	BANKERS

	Metro Bank


	ACCOUNTANTS

	Haartwells Limited
	Chartered Certified Accountants
	25 Park Street West Luton Bedfordshire LU1 3BE

	page 1

	M.D.D.SERVICES (UK)LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2025




	CONTENTS

	Pages


	3-4	Statement of Financial Position


	5-8	Notes to the Financial Statements

	page 2

M.D.D.SERVICES (UK)LTD
Company registered number: 09282812
STATEMENT OF FINANCIAL POSITION AT 31 January 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Property, plant and equipment	3		40,029	357
CURRENT ASSETS
Debtors	4	75,944		75,000
Cash at bank and in hand		54,308		19,016
		130,252		94,016
CREDITORS: Amounts falling due within one year	5	93,587		65,813
NET CURRENT ASSETS			36,665	28,203
TOTAL ASSETS LESS CURRENT LIABILITIES			76,694	28,560

CREDITORS: Amounts falling due after more than one year	6		(16,427)	(5,697)
NET ASSETS			£60,267	£22,863

CAPITAL AND RESERVES
Called up share capital			100	100
Retained earnings			60,167	22,763
SHAREHOLDERS' FUNDS			£60,267	£22,863

	The notes on pages 5-8 form part of these financial statements

	page 3

M.D.D.SERVICES (UK)LTD
Company registered number: 09282812
STATEMENT OF FINANCIAL POSITION AT 31 January 2025 (CONT.)

	Note	2025		2024
		£	£	£



	In approving these financial statements as director of the company I hereby confirm the following:

	For the year in question the company was entitled to exemption 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 31 January 2025 in accordance with section 476 of the Companies Act 2006.

	The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

	The financial statements were approved and authorised for issue by the board of directors on 17 October 2025

	Signed on behalf of the board of directors



	Mr B Smith, Director

	The notes on pages 5-8 form part of these financial statements

	page 4

	M.D.D.SERVICES (UK)LTD
	NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31 JANUARY 2025



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	M.D.D.Services (UK)Ltd is a Private limited company incorporated in England & Wales.

	The company's registered number and registered office address can be found on the Company Information page.

	These financial statements are the first financial statements that comply with FRS 102. The date of transition is 1 February 2024.

	The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. 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.

	Basis of accounting


	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Borrowing costs

	Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.


1e.	Taxation


	Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


1f.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Plant and machinery	Reducing balance 25%
	Vehicles	Reducing balance 25%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%

	The notes on pages 5-8 form part of these financial statements

	page 5

	M.D.D.SERVICES (UK)LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 JANUARY 2025



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1g.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.


1h.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.


1i.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024

	Management and administration	1	1
	Production and sales	2	1
		3	2

	The notes on pages 5-8 form part of these financial statements

	page 6

	M.D.D.SERVICES (UK)LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 JANUARY 2025


3.	PROPERTY, PLANT AND EQUIPMENT
		Plant &	Fixtures &
		Machinery	Equipment	Total
		£	£	£
	Cost

	At 1 February 2024	-	582	582
	Additions other than through business combinations	52,967	-	52,967

	At 31 January 2025	52,967	582	53,549

	Depreciation

	At 1 February 2024	-	225	225
	For the year	13,242	53	13,295
	At 31 January 2025	13,242	278	13,520

	Net Book Amounts

	At 31 January 2025	39,725	304	40,029
	At 31 January 2024	-	357	357



4.	DEBTORS	2025	2024
		£	£
	Other debtors	75,180	75,000
	Social security and other taxes	764	-
		£75,944	£75,000



5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	4,366	4,366
	Finance leases and hire purchase contracts	11,062	-
	Corporation tax	40,775	49,909
	Other taxes and social security	7,198	5,557
	Other creditors	27,986	3,861
	Accruals and deferred income	2,200	2,120
		£93,587	£65,813

	The notes on pages 5-8 form part of these financial statements

	page 7

	M.D.D.SERVICES (UK)LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 JANUARY 2025



6.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	1,656	5,697
	Finance leases and hire purchase contracts	14,771	-
		£16,427	£5,697



	Analysis of borrowings:

	Due within five years:
	within 1 year
	bank	4,366	4,366
	leases	11,062	-
	within 2-5 years
	bank	1,656	5,697
	leases	14,771	-
		£31,855	£10,063

	The notes on pages 5-8 form part of these financial statements

	page 8