Acorah Software Products - Accounts Production 16.8.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10453467 Mr Patrick Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10453467 2024-10-31 10453467 2025-10-31 10453467 2024-11-01 2025-10-31 10453467 frs-core:CurrentFinancialInstruments 2025-10-31 10453467 frs-core:Non-currentFinancialInstruments 2025-10-31 10453467 frs-core:ComputerEquipment 2025-10-31 10453467 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10453467 frs-core:ComputerEquipment 2024-10-31 10453467 frs-core:PlantMachinery 2025-10-31 10453467 frs-core:PlantMachinery 2024-11-01 2025-10-31 10453467 frs-core:PlantMachinery 2024-10-31 10453467 frs-core:ShareCapital 2025-10-31 10453467 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10453467 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10453467 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10453467 frs-bus:SmallEntities 2024-11-01 2025-10-31 10453467 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10453467 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10453467 frs-bus:Director1 2024-11-01 2025-10-31 10453467 frs-countries:EnglandWales 2024-11-01 2025-10-31 10453467 2023-10-31 10453467 2024-10-31 10453467 2023-11-01 2024-10-31 10453467 frs-core:CurrentFinancialInstruments 2024-10-31 10453467 frs-core:Non-currentFinancialInstruments 2024-10-31 10453467 frs-core:ShareCapital 2024-10-31 10453467 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10453467
M M BRANDS LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
PowerStone Accountants Ltd.
15 Westbury Court Road
Bristol
BS9 3BU
M M BRANDS LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
M M BRANDS LTD
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10453467

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,153 |  | 4,308
|  |  | 2,153 |  | 4,308
CURRENT ASSETS
Stocks | 5 | 28,000 |  | 32,000 |
Debtors | 6 | 25,148 |  | 4,338 |
Cash at bank and in hand |  | 11,462 |  | 7,324 |
|  | 64,610 |  | 43,662 |
Creditors: Amounts Falling Due Within One Year | 7 | (77,249 ) |  | (72,785 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (12,639 ) |  | (29,123 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (10,486 ) |  | (24,815 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,074 ) |  | (6,083 )
NET LIABILITIES |  |  | (13,560 ) |  | (30,898 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (13,660 ) |  | (30,998 )
SHAREHOLDERS' FUNDS |  |  | (13,560) |  | (30,898)

Page 1
Page 2
M M BRANDS LTD
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Patrick Bell Director
10/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
M M BRANDS LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
M M BRANDS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10453467 . The registered office is Solomon House Belgrave Court, Fulwood, Preston, PR2 9PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 10,455 | 1,064 | 11,519
As at 31 October 2025 | 10,455 | 1,064 | 11,519
Depreciation
As at 1 November 2024 | 6,445 | 766 | 7,211
Provided during the period | 2,005 | 150 | 2,155
As at 31 October 2025 | 8,450 | 916 | 9,366
Net Book Value
As at 31 October 2025 | 2,005 | 148 | 2,153
As at 1 November 2024 | 4,010 | 298 | 4,308

Page 3
Page 4
M M BRANDS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 28,000 |  | 32,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,160 |  | -
Other debtors | 22,988 |  | 4,338
| 25,148 |  | 4,338

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 717 |  | 3,574
Other creditors | 70,861 |  | 66,233
Taxation and social security | 5,671 |  | 2,978
| 77,249 |  | 72,785

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,074 |  | 6,083

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
Included in creditors falling due within one year is an amount of £69,291 (2024: £64,663) owed to the director. The loan is interest free.
Page 4