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Company Registration No. 10630630 (England and Wales)
MMS SOUTH LTD Unaudited accounts for the year ended 30 September 2025
MMS SOUTH LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MMS SOUTH LTD Company Information for the year ended 30 September 2025
Directors
Morris Moore MMS North Ltd
Company Number
10630630 (England and Wales)
Registered Office
71A WINDSOR ROAD PRESTWICH MANCHESTER M25 0DB ENGLAND
Accountants
Bookshine Ltd Suite 3, First floor 80 Leicester road Salford M7 4AR
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MMS SOUTH LTD Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
85
131
Current assets
Debtors
5
119,205
101,774
Cash at bank and in hand
517
5,487
119,722
107,261
Creditors: amounts falling due within one year
6
(86,695)
(80,407)
Net current assets
33,027
26,854
Net assets
33,112
26,985
Capital and reserves
Called up share capital
1
1
Profit and loss account
33,111
26,984
Shareholders' funds
33,112
26,985
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by
Morris Moore Director Company Registration No. 10630630
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MMS SOUTH LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
MMS SOUTH LTD is a private company, limited by shares, registered in England and Wales, registration number 10630630. The registered office is 71A WINDSOR ROAD, PRESTWICH, MANCHESTER, M25 0DB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
35% Reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 October 2024
475
At 30 September 2025
475
Depreciation
At 1 October 2024
344
Charge for the year
46
At 30 September 2025
390
Net book value
At 30 September 2025
85
At 30 September 2024
131
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
27,505
10,074
Other debtors
91,700
91,700
119,205
101,774
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MMS SOUTH LTD Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
71,502
71,502
Taxes and social security
2,147
2,271
Other creditors
10,416
4,004
Loans from directors
2,000
2,000
Accruals
630
630
86,695
80,407
7
Controlling party
MMS South Ltd is a wholly owned subsidiary of MMS North Ltd.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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