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Registered number: 06612667 MTM HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
MTM HOLDINGS LIMITED REGISTERED NUMBER: 06612667 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 858,292 |  | 824,774
Investments | 5 |  | 1,524,276 |  | 1,524,276
|  |  | 2,382,568 |  | 2,349,050
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 142,605 |  | 13,882 |
Cash at bank and in hand | 7 | 262,662 |  | 250,762 |
|  | 405,267 |  | 264,644 |
Creditors: amounts falling due within one year | 8 | (80,213) |  | (62,254) |
Net current assets |  |  | 325,054 |  | 202,390
Total assets less current liabilities |  |  | 2,707,622 |  | 2,551,440
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (171,300) |  | (161,000) |
|  |  | (171,300) |  | (161,000)
Net assets |  |  | 2,536,322 |  | 2,390,440
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Share premium account |  |  | 796,666 |  | 796,666
Profit and loss account |  |  | 1,729,656 |  | 1,583,774
|  |  | 2,536,322 |  | 2,390,440
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MTM HOLDINGS LIMITED REGISTERED NUMBER: 06612667 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P Sloan
Director
Date: 25 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
MTM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
MTM Holdings Limited is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office is: Unit 4-8 Waterside Industrial Estate Doulton Road Rowley Regis West Midlands B65 8JG The financial statements are prepared in Sterling (£) which is the functional currency of the company. The financial statements are for the year ended 30 September 2025 (2024: year ended 30 September 2024). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
MTM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
MTM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2.5%
|  |  |  | Plant & machinery | - | 10-25%
|  |  |  | Office equipment | - | 25%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
MTM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 1,034,503 | 380,743 | 51,044 | 1,466,290
| Additions | - | 565 | 1,136 | 1,701
| Transfers intra group | - | 145,958 | - | 145,958
| Disposals | - | - | (1,624) | (1,624)
| At 30 September 2025 | 1,034,503 | 527,266 | 50,556 | 1,612,325
| Depreciation |  |  |  |
| At 1 October 2024 | 265,524 | 335,283 | 40,709 | 641,516
| Charge for the year on owned assets | 32,496 | 15,522 | 10,375 | 58,393
| Transfers intra group | - | 55,748 | - | 55,748
| Disposals | - | - | (1,624) | (1,624)
| At 30 September 2025 | 298,020 | 406,553 | 49,460 | 754,033
| Net book value |  |  |  |
| At 30 September 2025 | 736,483 | 120,713 | 1,096 | 858,292
| At 30 September 2024 | 768,979 | 45,460 | 10,335 | 824,774
Page 6
MTM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary company
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,524,276
| At 30 September 2025 | 1,524,276
Page 7
MTM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 134,739 | 6,080
| Other debtors | 154 | -
| Prepayments and accrued income | 7,712 | 7,802
|  | 142,605 | 13,882
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 262,662 | 250,762
|  | 262,662 | 250,762
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 37,000 | 36,000
| Other taxation and social security | - | 604
| Other creditors | 37,581 | 20,447
| Accruals and deferred income | 5,632 | 5,203
|  | 80,213 | 62,254
9. | Related party transactions
| During the year the company charged management charges of £415,897 (2024: £413,097) to its subsidiary undertaking MTM Limited. At the period end amounts due from MTM Limited were £134,739 (2024: £6,080). During the year dividends of £157,992 (2024: £157,992) were paid to the directors of the company.
10. | Controlling party
The company is controlled by its directors by virtue of their shareholdings.
Page 8