M & M Distribution London Limited

Registered number

14209920

Filleted Accounts

31 July 2025

M & M Distribution London Limited
Registered number:		14209920
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		529,022			529,022

Current assets
Stocks		227,510			119,950
Debtors	4	173,085			465,159
Cash at bank and in hand		120,238			21,187
		520,833			606,296

Creditors: amounts falling due within one year	5	(79,328)			(241,768)

Net current assets			441,505			364,528

Total assets less current liabilities			970,527			893,550

Creditors: amounts falling due after more than one year	6		(820,130)			(782,630)


Net assets			150,397			110,920

Capital and reserves
Called up share capital			100			100
Profit and loss account			150,297			110,820

Shareholder's funds			150,397			110,920

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Arif Mahmood
Director
Approved by the board on 23 February 2026

M & M Distribution London Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	7		7



3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 August 2024			529,022
	At 31 July 2025			529,022

	Amortisation
	At 31 July 2025			-

	Net book value
	At 31 July 2025			529,022
	At 31 July 2024			529,022

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Debtors	2025		2024
£			£

	Trade debtors	107,722		308,940
	Other debtors	65,363		156,219
		173,085		465,159


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	16,899		197,118
	Taxation and social security costs	57,879		42,099
	Other creditors	4,550		2,551
		79,328		241,768


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Other creditors	820,130		782,630




7	Other information

	M & M Distribution London Limited is a private company limited by shares and incorporated in England. Its registered office is:
	220-222 High Street
	London
	E17 7JH