MEM Enterprises Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14663532

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,918		9,123

			12,918		9,123
CURRENT ASSETS
Stocks	5	80,000		-
Debtors	6	23,379		5,342
Cash at bank and in hand		18,376		58,280

		121,755		63,622
Creditors: Amounts Falling Due Within One Year	7	(38,642 )		(30,959 )

NET CURRENT ASSETS (LIABILITIES)			83,113		32,663

TOTAL ASSETS LESS CURRENT LIABILITIES			96,031		41,786

NET ASSETS			96,031		41,786

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			95,931		41,686

SHAREHOLDERS' FUNDS			96,031		41,786

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MEM Enterprises Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M E Marks

Director

6 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

MEM Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14663532 . The registered office is Unit 3, Tarrant Crawford Farm, Tarrant Crawford, Blandford, DT11 9HY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

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MEM Enterprises Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	4,417	5,890	1,194	11,501
Additions	-	7,079	-	7,079

As at 31 March 2026	4,417	12,969	1,194	18,580

Depreciation
As at 1 April 2025	883	1,178	317	2,378
Provided during the period	707	2,358	219	3,284

As at 31 March 2026	1,590	3,536	536	5,662

Net Book Value
As at 31 March 2026	2,827	9,433	658	12,918

As at 1 April 2025	3,534	4,712	877	9,123

5. Stocks

	2026	2025
	£	£
Stock	80,000	-

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	23,379	5,342

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,432	-
Bank loans and overdrafts	200	-
Other creditors	6,857	19,201
Taxation and social security	28,153	11,758

	38,642	30,959

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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