M&M South West Ltd

M&M South West Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

M&M South West Ltd Accountants' Report For the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M&M South West Ltd for the year ended 31 March 2025 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. This report is made solely to the Board of directors of M&M South West Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of M&M South West Ltd and state those matters that we have agreed to state to the Board of directors of M&M South West Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M&M South West Ltd and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that M&M South West Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that M&M South West Ltd is exempt from the statutory audit requirement for the year. .................................................... Michael D Nichols Ltd West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone ME14 5SF 31 December 2025 1

M&M South West Ltd
Accountants' Report
For the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M&M South West Ltd for the year ended 31 March 2025 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us.

We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Board of directors of M&M South West Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of M&M South West Ltd and state those matters that we have agreed to state to the Board of directors of M&M South West Ltd.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M&M South West Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that M&M South West Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that M&M South West Ltd is exempt from the statutory audit requirement for the year.

....................................................

Michael D Nichols Ltd
West Suite, 1 Tolherst Court,
Turkey Mill, Ashford Road,
Maidstone
ME14 5SF
31 December 2025

1

M&M South West Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Current assets
Stocks		198,331	660,600
Cash at bank and in hand		26,214	-
		224,545	660,600
Creditors: amount falling due within one year		(225,579)	(885,558)
Net current assets		(1,034)	(224,958)

Total assets less current liabilities		(1,034)	(224,958)
Net assets		(1,034)	(224,958)

Capital and reserves
Called up share capital	3	2	2
Profit and loss account		(1,036)	(224,960)
Shareholders' funds		(1,034)	(224,958)

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 31 December 2025 and were signed by:

-------------------------------
Mr M Pearson
Director

2

M&M South West Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

M&M South West Ltd is a private company, limited by shares, registered in , registration number 13980926, registration address West Suite 1 Tolherst Court, Turkey Mill, Ashford Road, , Maidstone, Kent, ME14 5SF.

The presentation currency is £ sterling.

1.

Accounting policies

Basis of preparation

Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

3

Registered Number: 13980926

M&M SOUTH WEST LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025