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Registration number: 08146424

M & M Medical And Training Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

M & M Medical And Training Services Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

M & M Medical And Training Services Limited

(Registration number: 08146424)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,066 | 4,677
Current assets |  |  |
Stocks | 5 | 17,000 | 15,900
Debtors | 6 | 11,796 | 10,783
Cash at bank and in hand |  | 760 | 1,690
|  | 29,556 | 28,373
Creditors: Amounts falling due within one year | 7 | (7,967) | (10,624)
Net current assets |  | 21,589 | 17,749
Total assets less current liabilities |  | 23,655 | 22,426
Creditors: Amounts falling due after more than one year | 7 | - | (1,453)
Provisions for liabilities |  | (393) | (889)
Net assets |  | 23,262 | 20,084
Capital and reserves |  |  |
Called up share capital |  | 20 | 20
Retained earnings |  | 23,242 | 20,064
Shareholders' funds |  | 23,262 | 20,084

M & M Medical And Training Services Limited

(Registration number: 08146424)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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.

Approved and authorised by the director on 6 February 2026

......................................... Mr PF Mitchell Director

M & M Medical And Training Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 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:
31a Charnham Street
Hungerford
Berkshire
RG17 0EJ
United Kingdom

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 provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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.

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:

M & M Medical And Training Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Asset class | Depreciation method and rate
Motor vehicles | 25% on reducing balance
Office equipment | 25% on reducing balance
Plant and machinery | 25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

M & M Medical And Training Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 August 2024 | 694 | 1,421 | 13,500 | 15,615
Additions | - | - | 2,500 | 2,500
Disposals | - | - | (3,500) | (3,500)
At 31 July 2025 | 694 | 1,421 | 12,500 | 14,615
Depreciation
At 1 August 2024 | 522 | 1,166 | 9,250 | 10,938
Charge for the year | 172 | 64 | 3,125 | 3,361
Eliminated on disposal | - | - | (1,750) | (1,750)
At 31 July 2025 | 694 | 1,230 | 10,625 | 12,549
Carrying amount
At 31 July 2025 | - | 191 | 1,875 | 2,066
At 31 July 2024 | 172 | 255 | 4,250 | 4,677

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 17,000 | 15,900

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,675 | 6,245
Prepayments | 5,121 | 4,538
| 11,796 | 10,783

M & M Medical And Training Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 1,453 | 1,600
Trade creditors |  | 2,140 | 500
Taxation and social security |  | 1,359 | 2,541
Other creditors |  | 3,015 | 5,983
|  | 7,967 | 10,624

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 1,453

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,453 | 1,600

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 1,453

9 | Related party transactions

Other transactions with the director

Included in other creditors at the year end was a balance due to the directors of £1,124 (2024 - £4,383).