REGISTERED NUMBER: 11192285 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

MM Project Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Bilkiewicz

Mr M Przewozniak

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

11192285 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Property, plant and equipment

4

5,386

6,132

Investments

5

76,640

76,640

82,026

82,772

CURRENT ASSETS

Inventories

47,520

48,883

Debtors

6

22,919

34,872

Cash at bank and in hand

56,453

30,955

126,892

114,710

CREDITORS

Amounts falling due within one year

7

142,675

152,903

NET CURRENT LIABILITIES

(15,783

)

(38,193

)

TOTAL ASSETS LESS CURRENT LIABILITIES

66,243

44,579

CREDITORS

Amounts falling due after more than one year

8

-

2,934

NET ASSETS

66,243

41,645

CAPITAL AND RESERVES

Called up share capital

250

250

Retained earnings

65,993

41,395

66,243

41,645

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mr M Bilkiewicz - Director

Mr M Przewozniak - Director

1.	STATUTORY INFORMATION

MM Project 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

17,995

4,207

22,202

Additions

-

1,049

1,049

At 28 February 2026

17,995

5,256

23,251

DEPRECIATION

At 1 March 2025

13,035

3,035

16,070

Charge for year

1,240

555

1,795

At 28 February 2026

14,275

3,590

17,865

NET BOOK VALUE

At 28 February 2026

3,720

1,666

5,386

At 28 February 2025

4,960

1,172

6,132

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2025

and 28 February 2026

17,995

DEPRECIATION

At 1 March 2025

13,035

Charge for year

1,240

At 28 February 2026

14,275

NET BOOK VALUE

At 28 February 2026

3,720

At 28 February 2025

4,960

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

28.2.26

28.2.25

£

£

Cost/valuation b/f

76,640

76,640

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

-

4,998

Other debtors

22,919

29,874

22,919

34,872

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

3,520

3,517

Trade creditors

14,209

32,683

Taxation and social security

124,310

115,731

Other creditors

636

972

142,675

152,903

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

-

2,934

9.	RELATED PARTY DISCLOSURES

The Directors Mr M P Przwozniak and Mr M Bilkiewicz are considered to be the key management personnel.