REGISTERED NUMBER: NI604108 (Northern Ireland)

MMA JOINERY SPECIALISTS LTD

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

M McAlorum

REGISTERED OFFICE:

POD House

Unit 4

22a Ballykelly Road

Banbridge

Co. Down

BT32 4PS

REGISTERED NUMBER:

NI604108 (Northern Ireland)

ACCOUNTANTS:

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages four to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

18 February 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

58,452

37,101

58,452

37,101

CURRENT ASSETS

Stocks

120,000

50,000

Debtors

6

424,392

348,925

Cash at bank

97,453

113,009

641,845

511,934

CREDITORS

Amounts falling due within one year

7

257,188

139,773

NET CURRENT ASSETS

384,657

372,161

TOTAL ASSETS LESS CURRENT LIABILITIES

443,109

409,262

PROVISIONS FOR LIABILITIES

12,258

6,938

NET ASSETS

430,851

402,324

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

430,749

402,222

SHAREHOLDERS' FUNDS

430,851

402,324

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 February 2026 and were signed by:

M McAlorum - Director

1.	STATUTORY INFORMATION

MMA JOINERY SPECIALISTS LTD is a private company, limited by shares , registered in Northern Ireland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

50,000

AMORTISATION

At 1 September 2024

and 31 August 2025

50,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

112,019

4,873

11,528

128,420

Additions

34,957

-

9,182

44,139

Disposals

(14,907

)

-

(4,922

)

(19,829

)

At 31 August 2025

132,069

4,873

15,788

152,730

DEPRECIATION

At 1 September 2024

81,650

4,751

4,918

91,319

Charge for year

12,045

24

2,544

14,613

Eliminated on disposal

(9,805

)

-

(1,849

)

(11,654

)

At 31 August 2025

83,890

4,775

5,613

94,278

NET BOOK VALUE

At 31 August 2025

48,179

98

10,175

58,452

At 31 August 2024

30,369

122

6,610

37,101

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

141,822

139,944

Other debtors

282,570

208,981

424,392

348,925

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

62,340

20,044

Trade creditors

159,175

68,394

Taxation and social security

31,683

47,735

Other creditors

3,990

3,600

257,188

139,773