REGISTERED NUMBER: 12212741 (England and Wales)

M&M KENT SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Gnieda Kosenko

Mrs M Procopciuc

C Culii

I Kosenko

REGISTERED OFFICE:

King Arthurs Court

Maidstone Road

Charing

Ashford

Kent

TN27 0JS

REGISTERED NUMBER:

12212741 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

King Arthur's Court

Maidstone Road

Charing

Kent

TN27 0JS

FIXED ASSETS

Tangible assets

4

24,654

31,166

CURRENT ASSETS

Stocks

5

113,552

147,661

Debtors

6

61,530

48,881

Cash at bank

6,833

117,477

181,915

314,019

CREDITORS

Amounts falling due within one year

7

(137,256

)

(159,859

)

NET CURRENT ASSETS

44,659

154,160

TOTAL ASSETS LESS CURRENT LIABILITIES

69,313

185,326

CREDITORS

Amounts falling due after more than one year

8

(37,603

)

(122,409

)

NET ASSETS

31,710

62,917

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

31,610

62,817

31,710

62,917

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.

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 28 May 2026 and were signed on its behalf by:

C Culii - Director

I Kosenko - Director

1.	STATUTORY INFORMATION

M&M Kent Services Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

7,138

32,000

4,201

43,339

Additions

-

-

864

864

At 30 September 2025

7,138

32,000

5,065

44,203

DEPRECIATION

At 1 October 2024

3,483

6,400

2,290

12,173

Charge for year

731

5,120

1,525

7,376

At 30 September 2025

4,214

11,520

3,815

19,549

NET BOOK VALUE

At 30 September 2025

2,924

20,480

1,250

24,654

At 30 September 2024

3,655

25,600

1,911

31,166

5.

STOCKS

2025

2024

£

£

Work-in-progress

113,552

147,661

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

35,416

Amounts owed by group undertakings

52,600

-

VAT

8,930

13,465

61,530

48,881

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

33,958

66,868

Corporation Tax

17,777

15,089

Social security and other taxes

10,973

31,195

Sundry creditors

11,822

3,932

Directors' current accounts

60,806

40,150

Accrued expenses

1,920

2,625

137,256

159,859

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 2-5 years

18,333

97,564

Hire purchase contracts

19,270

24,845

37,603

122,409