Company registration number:
10037623
Baum Mammon Ltd
Unaudited filleted financial statements
31 March 2026
Baum Mammon Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Baum Mammon Ltd
Directors and other information
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Director |
O Mammon |
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Secretary |
Oliver Mammon |
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Company number |
10037623 |
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Registered office |
20 Sunningdale Close |
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Stanmore |
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HA7 3QL |
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Accountant |
Passer & Co |
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20 Sunningdale Close |
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Stanmore |
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HA7 3QL |
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Baum Mammon Ltd
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of Baum Mammon Ltd
Year ended 31 March 2026
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Passer & Co
20 Sunningdale Close
Stanmore
HA7 3QL
26 May 2026
Baum Mammon Ltd
Statement of financial position
31 March 2026
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2026 |
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2025 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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5 |
375 |
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562 |
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Investments |
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6 |
3,300 |
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3,300 |
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_______ |
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_______ |
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3,675 |
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3,862 |
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Current assets |
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Debtors |
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7 |
39,749 |
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371 |
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Cash at bank and in hand |
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24,494 |
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105,363 |
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_______ |
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_______ |
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64,243 |
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105,734 |
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Creditors: amounts falling due |
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within one year |
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8 |
(
3,633) |
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(
2,292) |
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_______ |
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_______ |
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Net current assets |
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60,610 |
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103,442 |
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_______ |
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Total assets less current liabilities |
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64,285 |
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107,304 |
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_______ |
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Net assets |
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64,285 |
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107,304 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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100 |
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100 |
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Profit and loss account |
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64,185 |
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107,204 |
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_______ |
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Shareholders funds |
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64,285 |
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107,304 |
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_______ |
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_______ |
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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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;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
26 May 2026
, and are signed on behalf of the board by:
O Mammon
Director
Company registration number:
10037623
Baum Mammon Ltd
Notes to the financial statements
Year ended 31 March 2026
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Sunningdale Close, Stanmore, HA7 3QL.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2025:
1
).
7.
Debtors
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2026 |
2025 |
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£ |
£ |
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Trade debtors |
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4,791 |
- |
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Other debtors |
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34,958 |
371 |
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_______ |
_______ |
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39,749 |
371 |
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_______ |
_______ |
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8.
Creditors: amounts falling due within one year
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2026 |
2025 |
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£ |
£ |
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Corporation tax |
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- |
2,292 |
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Social security and other taxes |
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633 |
- |
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Other creditors |
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3,000 |
- |
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_______ |
_______ |
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3,633 |
2,292 |
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_______ |
_______ |
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9.
Directors advances, credits and guarantees
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During the year the director entered into the following advances and credits with the company: |
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2026 |
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Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
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£ |
£ |
£ |
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O Mammon |
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32,666 |
32,666 |
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_______ |
_______ |
_______ |
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2025 |
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Balance brought forward |
Advances /(credits) to the director |
Balance o/standing |
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£ |
£ |
£ |
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O Mammon |
- |
- |
- |
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_______ |
_______ |
_______ |
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10.
Controlling party
The Company is controlled by its Director by virtue of his share holding.