REGISTERED NUMBER: 10242815 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

M & M (CHRISTCHURCH) LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Investments

4

250,750

250,750

Current assets

Debtors

5

1,600,807

1,600,807

Cash at bank

571,013

171,673

2,171,820

1,772,480

Creditors

Amounts falling due within one year

6

7,802

13,661

Net current assets

2,164,018

1,758,819

Total assets less current liabilities

2,414,768

2,009,569

Capital and reserves

Called up share capital

7

100

100

Retained earnings

2,414,668

2,009,469

Shareholders' funds

2,414,768

2,009,569

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 director acknowledges her 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

Ms E J King - Director

1.	Statutory information

M & M (Christchurch) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10242815. The registered office and business address is 14 River Way, Christchurch, Dorset, BH23 2QW.

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.

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Fixed asset investments

Interest

in

associate

£

Cost

At 1 October 2024

and 30 September 2025

250,750

Net book value

At 30 September 2025

250,750

At 30 September 2024

250,750

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by associates

5,192

5,192

Other debtors

1,595,615

1,595,615

1,600,807

1,600,807

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Tax

3,954

4,313

Directors' current accounts

3,848

9,348

7,802

13,661

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	Ultimate controlling party

The company is deemed to be under the control of the director, Ms E King, due to her 100% holding of the issued share capital of the company.