M&M SQUARE LTD - Accounts

M&M SQUARE LTD
Contents Page
For the Period 04 March 2025 to 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

M&M SQUARE LTD Accountants' Report For the Period 04 March 2025 to 31 March 2026
Accountants report You consider that M&M Square Ltd is exempt from an statutory audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared for your approval the financial statements of M&M Square Ltd for the year ended 31 March 2026 the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review of the financial statements of M&M Square Ltd. For this reason, we have not verified or completeness of the accounting records or information and explanation you have given to us and we do not, and consequently we do not express any opinion on the statutory financial statements. .................................................... MC CURIE TAX ACCOUNTANTS LTD 23 Upper Church Lane Tipton West Midlands DY4 9PX 16 May 2026 1

M&M SQUARE LTD
Accountants' Report
For the Period 04 March 2025 to 31 March 2026

Accountants report

You consider that M&M Square Ltd is exempt from an statutory audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared for your approval the financial statements of M&M Square Ltd for the year ended 31 March 2026 the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review of the financial statements of M&M Square Ltd. For this reason, we have not verified or completeness of the accounting records or information and explanation you have given to us and we do not, and consequently we do not express any opinion on the statutory financial statements.

....................................................

MC CURIE TAX ACCOUNTANTS LTD
23 Upper Church Lane
Tipton
West Midlands
DY4 9PX
16 May 2026

1

M&M SQUARE LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	255,888
		255,888
Current assets
Cash at bank and in hand		3,189
Creditors: amount falling due within one year		(750)
Net current assets		2,439

Total assets less current liabilities		258,327
Creditors: amount falling due after more than one year		(262,006)
Net assets		(3,679)

Capital and reserves
Profit and loss account		(3,679)
Shareholders' funds		(3,679)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 May 2026 and were signed on its behalf by:

-------------------------------
Mr Senthilvel Krishnasamy
Director

-------------------------------
Mrs Aparna Devarajan
Director

2

M&M SQUARE LTD
Notes to the Abridged Financial Statements
For the Period 04 March 2025 to 31 March 2026

General Information

M&M SQUARE LTD is a private company, limited by shares, registered in England and Wales, registration number 16291228, registration address 24 Cloughton Road, Hamilton, Leicester, LE5 1GR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Plant and Machinery	15% Reducing Balance

2.	Average number of employees Average number of employees during the period was 0.

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Total
	£	£	£
At 04 March 2025	-	-	-
Additions	255,370	610	255,980
Disposals	-	-	-
At 31 March 2026	255,370	610	255,980
Depreciation
At 04 March 2025	-	-	-
Charge for period	-	92	92
On disposals	-	-	-
At 31 March 2026	-	92	92
Net book values
Closing balance as at 31 March 2026	255,370	518	255,888
Opening balance as at 04 March 2025	-	-	-

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £
100 Class A shares of £1.00 each	100
	100

3

Registered Number: 16291228
England and Wales
M&M SQUARE LTD

Abridged Accounts

Period of accounts Start date: 04 March 2025 End date: 31 March 2026