REGISTERED NUMBER: 04530831 (England and Wales)

M D Market Deeping Ltd

Unaudited Financial Statements

for the Year Ended 30 September 2025

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

5

Directors:

D Davis

S Davis

Registered office:

Monica House

St Augustines Road

Wisbech

Cambs

PE13 3AD

Business address:

16 Percheron Drive

Spalding

Lincolnshire

PE11 3GH

Registered number:

04530831 (England and Wales)

Accountants:

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M D Market Deeping Ltd for the year ended 30 September 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of M D Market Deeping Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of M D Market Deeping Ltd and state those matters that we have agreed to state to the Board of Directors of M D Market Deeping Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M D Market Deeping Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that M D Market Deeping Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M D Market Deeping Ltd. You consider that M D Market Deeping Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M D Market Deeping Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Monica House

St Augustines Road

Wisbech

Cambridgeshire

PE13 3AD

28 April 2026

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

45,559

37,902

45,559

37,902

Current assets

Stocks

2,000

2,000

Debtors

7

17,590

18,483

Cash at bank

108,717

101,126

128,307

121,609

Creditors

Amounts falling due within one year

8

20,110

22,332

Net current assets

108,197

99,277

Total assets less current liabilities

153,756

137,179

Creditors

Amounts falling due after more than one year

9

(22,835

)

(19,215

)

Provisions for liabilities

(11,390

)

(9,476

)

Net assets

119,531

108,488

Capital and reserves

Called up share capital

106

106

Retained earnings

119,425

108,382

119,531

108,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 April 2026 and were signed on its behalf by:

D Davis - Director

1.	Statutory information

M D Market Deeping Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 October 2024

and 30 September 2025

40,000

Amortisation

At 1 October 2024

and 30 September 2025

40,000

Net book value

At 30 September 2025

-

At 30 September 2024

-

6.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 October 2024

44,264

37,018

81,282

Additions

291

35,748

36,039

Disposals

-

(37,018

)

(37,018

)

At 30 September 2025

44,555

35,748

80,303

Depreciation

At 1 October 2024

29,498

13,882

43,380

Charge for year

1,522

3,724

5,246

Eliminated on disposal

-

(13,882

)

(13,882

)

At 30 September 2025

31,020

3,724

34,744

Net book value

At 30 September 2025

13,535

32,024

45,559

At 30 September 2024

14,766

23,136

37,902

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

15,471

16,311

Prepayments and accrued income

2,119

2,172

17,590

18,483

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

5,223

4,117

Trade creditors

2,075

8,069

Tax

9,278

6,818

Social security and other taxes

95

37

VAT

1,389

1,282

Directors' loan accounts

50

9

Accrued expenses

2,000

2,000

20,110

22,332

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

22,835

19,215

10.	Related party disclosures

During the year the directors provided a loan to the company, which is unsecured, interest free and repayable on demand. At the balance sheet date the amount owed was £50 (2024: £9)