REGISTERED NUMBER: 08381104 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

MMA Surveyors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Michel

SECRETARY:

REGISTERED OFFICE:

76 St Johns Road

Tunbridge Wells

Kent

TN4 9PH

REGISTERED NUMBER:

08381104 (England and Wales)

ACCOUNTANTS:

Figures Limited

76 St Johns Road

Tunbridge Wells

Kent

TN4 9PH

FIXED ASSETS

Tangible assets

4

9,988

10,548

CURRENT ASSETS

Debtors

5

245,751

382,542

Cash at bank

9,232

212,778

254,983

595,320

CREDITORS

Amounts falling due within one year

6

67,308

70,581

NET CURRENT ASSETS

187,675

524,739

TOTAL ASSETS LESS CURRENT LIABILITIES

197,663

535,287

CAPITAL AND RESERVES

Called up share capital

250

250

Retained earnings

197,413

535,037

SHAREHOLDERS' FUNDS

197,663

535,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

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 director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

M Michel - Director

1.	STATUTORY INFORMATION

MMA Surveyors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

26,428

Additions

2,770

At 31 January 2025

29,198

DEPRECIATION

At 1 February 2024

15,880

Charge for year

3,330

At 31 January 2025

19,210

NET BOOK VALUE

At 31 January 2025

9,988

At 31 January 2024

10,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

9,244

12,851

Other debtors

236,507

369,691

245,751

382,542

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

23,456

21,411

Other creditors

43,852

49,170

67,308

70,581

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is an amount of £180,160 which relates to a loan to the Director. This has been made on commercial terms and interest is charged at 2.5% per annum on the outstanding balance. The interest received in the year was £8,168.

8.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount of £53,136 which relates to a loan to Michel Property Holdings Ltd of which Mr Mark Michel is a director and shareholder. This has been made on commercial terms, its terms are to be reviewed every 5 years and interest is charged at 3% per annum on the outstanding balance. The interest received in the year was £1,700.