REGISTERED NUMBER: 04295769 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

M & D Group Midlands Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Ellis

M J Davis

SECRETARY:

D R Ellis

REGISTERED OFFICE:

Unit 21

Enfield Industrial Estate

Redditch

Worcestershire

B97 6BY

REGISTERED NUMBER:

04295769 (England and Wales)

ACCOUNTANTS:

Derek Young & Co Accountants LLP

Chartered Accountants

Estate House

Evesham Street

Redditch

Worcestershire

B97 4HP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

112,561

116,820

112,561

116,820

CURRENT ASSETS

Stocks

467,377

409,867

Debtors

661,260

290,852

Cash at bank and in hand

168,253

193,545

1,296,890

894,264

CREDITORS

Amounts falling due within one year

456,617

367,975

NET CURRENT ASSETS

840,273

526,289

TOTAL ASSETS LESS CURRENT LIABILITIES

952,834

643,109

CREDITORS

Amounts falling due after more than one year

(25,878

)

(33,972

)

PROVISIONS FOR LIABILITIES

(28,140

)

(29,205

)

NET ASSETS

898,816

579,932

CAPITAL AND RESERVES

Called up share capital

6

2

2

Retained earnings

898,814

579,930

SHAREHOLDERS' FUNDS

898,816

579,932

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 11 May 2026 and were signed on its behalf by:

D R Ellis - Director

1.	STATUTORY INFORMATION

M & D Group Midlands Limited 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

Turnover represents amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of trade discounts, value added tax and any other tax based on the amounts so derived.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

15% on reducing balance

Tangible fixed assets are stated at cost less depreciation.

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 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

200,000

AMORTISATION

At 1 October 2024

and 30 September 2025

200,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

337,787

Additions

29,540

At 30 September 2025

367,327

DEPRECIATION

At 1 October 2024

220,967

Charge for year

33,799

At 30 September 2025

254,766

NET BOOK VALUE

At 30 September 2025

112,561

At 30 September 2024

116,820

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

Motor

vehicles

£

COST

At 1 October 2024

118,444

Additions

25,999

At 30 September 2025

144,443

DEPRECIATION

At 1 October 2024

50,852

Charge for year

23,398

At 30 September 2025

74,250

NET BOOK VALUE

At 30 September 2025

70,193

At 30 September 2024

67,592

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

1

2

2

7.	RELATED PARTY DISCLOSURES

The company rents premises from the directors of the company. In the period under review rent of £23,900

was paid.

8.	ULTIMATE CONTROLLING PARTY

The controlling parties throughout the current period were the directors by virtue of their 100% holding of the issued share capital of the company.