The balance on the directors' loan accounts at the year end amounted to £31,832 overdrawn (2024: £84,288 overdrawn). This balance is made up of an amount of £101,758 (2024: £59,117) which is included in other creditors due within one year and an amount of £133,590 (2024: £143,405) which is included in other debtors due within one year. No interest is being charged on these loans.

The average number of persons, including directors, employed by the company during the year was as follows:

MMW (2023) Limited owns 84% of the share capital in MMW Legal Ltd, a company registered in Northern Ireland and which is also controlled by this company's directors.

At the 30 September 2025 an amount of £116,065 (2024: £339,125) was owed to MMW (2023) Limited by MMW Legal Ltd. This amount is included in other debtors due within one year. No interest is being charged on this loan.

MMW (2023) Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is 396 Upper Newtownards Road, Belfast, Northern Ireland, BT4 3EY.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.