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Registration number: 04460389

M & M Office Supplies Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

M & M Office Supplies Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

M & M Office Supplies Limited

Company Information

Director | MC Heading

Company secretary | MC Heading

Registered office | Maria House 35 Millers Road Brighton BN1 5NP

Accountants | Chisnall Comer Ismail and Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

M & M Office Supplies Limited

(Registration number: 04460389)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 19,825 | 26,638
Investments | 5 | 187,300 | 125,300
|  | 207,125 | 151,938
Current assets |  |  |
Stocks | 6 | 65,650 | 75,650
Debtors | 7 | 117,446 | 112,494
Cash at bank and in hand |  | 138,504 | 123,592
|  | 321,600 | 311,736
Creditors: Amounts falling due within one year | 8 | (267,911) | (258,614)
Net current assets |  | 53,689 | 53,122
Total assets less current liabilities |  | 260,814 | 205,060
Creditors: Amounts falling due after more than one year | 8 | (86,746) | (92,424)
Provisions for liabilities |  | (3,416) | (6,659)
Net assets |  | 170,652 | 105,977
Capital and reserves |  |  |
Called up share capital | 11 | 250 | 250
Capital redemption reserve |  | 50 | 50
Retained earnings |  | 170,352 | 105,677
Shareholders' funds |  | 170,652 | 105,977

For the financial year ending 30 June 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

M & M Office Supplies Limited

(Registration number: 04460389)
Balance Sheet as at 30 June 2025

Approved and authorised by the director on 8 January 2026

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

MC Heading

Company secretary and director

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 20% - 33.33% Straight line
Motor vehicles | 25% Reducing Balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 6).

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 37,559 | 67,977 | 105,536
At 30 June 2025 | 37,559 | 67,977 | 105,536
Depreciation
At 1 July 2024 | 36,429 | 42,469 | 78,898
Charge for the year | 436 | 6,377 | 6,813
At 30 June 2025 | 36,865 | 48,846 | 85,711
Carrying amount
At 30 June 2025 | 694 | 19,131 | 19,825
At 30 June 2024 | 1,130 | 25,508 | 26,638

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 187,300 | 125,300

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 125,300
Additions | 62,000
At 30 June 2025 | 187,300
Provision
Carrying amount
At 30 June 2025 | 187,300
At 30 June 2024 | 125,300

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 65,650 | 75,650

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 103,073 | 101,450
Amounts owed by related parties | 10 | - | 2,530
Prepayments |  | 14,373 | 8,514
|  | 117,446 | 112,494

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 9,893 | 10,262
Trade creditors |  | 161,359 | 158,090
Taxation and social security |  | 39,491 | 35,608
Accruals and deferred income |  | 5,034 | 4,750
Other creditors |  | 52,134 | 49,904
|  | 267,911 | 258,614

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 86,746 | 92,424

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 9,893
Other borrowings | 86,746 | 82,531
| 86,746 | 92,424

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 9,893 | 10,262

M & M Office Supplies Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

10 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 11,880 | 12,348

Summary of transactions with subsidiaries

ODM (UK) Limited The company is a 100% wholly owned subsidiary of M & M Office Supplies Limited, a company incorporated in England and Wales.
During the year the company received £70,000 (2024 - £20,000) as a dividend. As at 30th June 2025 the company owed ODM (UK) Limited £86,746.16 (2024 - (£2,530))

11 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 50 | 50 | 50 | 50
Ordinary A Shares of £1 each | 100 | 100 | 100 | 100
Ordinary A Shares of £1 each | 100 | 100 | 100 | 100
| 250 | 250 | 250 | 250