REGISTERED NUMBER: 08074121 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

FOR

M&K SERVICES (UK) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S. D. J. Pitt, Esq.

SECRETARY:

Mrs J Pitt

REGISTERED OFFICE:

4 Hull Green

Matching Green

Essex

CM17 0QD

REGISTERED NUMBER:

08074121 (England and Wales)

ACCOUNTANTS:

Cobbin Floyd Ltd

Chartered Accountants

15a Station Road

Epping

Essex

CM16 4HG

FIXED ASSETS

Tangible assets

4

54,240

49,362

CURRENT ASSETS

Debtors

5

18,268

66,002

Cash at bank

97,775

145,094

116,043

211,096

CREDITORS

Amounts falling due within one year

(43,717

)

(87,481

)

NET CURRENT ASSETS

72,326

123,615

TOTAL ASSETS LESS CURRENT LIABILITIES

126,566

172,977

CREDITORS

Amounts falling due after more than one year

(17,150

)

(16,332

)

PROVISIONS FOR LIABILITIES

(10,306

)

(10,349

)

NET ASSETS

99,110

146,296

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

98,710

145,896

SHAREHOLDERS' FUNDS

99,110

146,296

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24th October 2025 and were signed by:

S. D. J. Pitt, Esq. - Director

1.	STATUTORY INFORMATION

M&K Services (UK) 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on cost

Office equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st June 2024

78,532

Additions

44,533

Disposals

(34,930

)

At 31st May 2025

88,135

DEPRECIATION

At 1st June 2024

29,170

Charge for year

22,191

Eliminated on disposal

(17,466

)

At 31st May 2025

33,895

NET BOOK VALUE

At 31st May 2025

54,240

At 31st May 2024

49,362

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1st June 2024

and 31st May 2025

25,477

DEPRECIATION

At 1st June 2024

and 31st May 2025

19,108

NET BOOK VALUE

At 31st May 2025

6,369

At 31st May 2024

6,369

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

660

2,680