REGISTERED NUMBER: 04754528 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

M M Band Services Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

Mr M Moulds

Registered office:

6 George Street

Driffield

East Yorkshire

YO25 6RA

Registered number:

04754528 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,921,061

7,010,232

Investments

6

124,368

124,368

8,045,429

7,134,600

CURRENT ASSETS

Stocks

75,000

32,750

Debtors

7

1,814,335

1,877,974

Cash at bank

105,408

155,967

1,994,743

2,066,691

CREDITORS

Amounts falling due within one year

8

2,582,152

2,795,022

NET CURRENT LIABILITIES

(587,409

)

(728,331

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,458,020

6,406,269

CREDITORS

Amounts falling due after more than one year

9

(1,888,881

)

(1,369,566

)

PROVISIONS FOR LIABILITIES

11

(1,648,580

)

(1,114,929

)

NET ASSETS

3,920,559

3,921,774

CAPITAL AND RESERVES

Called up share capital

12

100

101

Retained earnings

3,920,459

3,921,673

SHAREHOLDERS' FUNDS

3,920,559

3,921,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

Mr M Moulds - Director

1.	STATUTORY INFORMATION

M M Band Services Limited 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.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

No depreciation charged

Plant and machinery

-

10% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

at varying rates on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 40 (2025 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

31,465

AMORTISATION

At 1 April 2025

and 31 March 2026

31,465

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

1,004,228

169,185

2,524

7,292,332

8,468,269

Additions

-

4,500

-

1,368,786

1,373,286

Disposals

-

-

-

(49,290

)

(49,290

)

At 31 March 2026

1,004,228

173,685

2,524

8,611,828

9,792,265

DEPRECIATION

At 1 April 2025

205,116

35,658

-

1,217,263

1,458,037

Charge for year

-

17,256

841

404,987

423,084

Eliminated on disposal

-

-

-

(9,917

)

(9,917

)

At 31 March 2026

205,116

52,914

841

1,612,333

1,871,204

NET BOOK VALUE

At 31 March 2026

799,112

120,771

1,683

6,999,495

7,921,061

At 31 March 2025

799,112

133,527

2,524

6,075,069

7,010,232

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

99,936

3,123,848

3,223,784

Additions

-

1,301,304

1,301,304

Disposals

-

(34,090

)

(34,090

)

At 31 March 2026

99,936

4,391,062

4,490,998

DEPRECIATION

At 1 April 2025

16,882

181,829

198,711

Charge for year

9,994

195,035

205,029

Eliminated on disposal

-

(7,287

)

(7,287

)

At 31 March 2026

26,876

369,577

396,453

NET BOOK VALUE

At 31 March 2026

73,060

4,021,485

4,094,545

At 31 March 2025

83,054

2,942,019

3,025,073

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Classic cars

124,368

124,368

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,751,672

1,831,884

Other debtors

24,049

28,234

Corporation tax

34,352

-

VAT

-

17,856

Prepayments and accrued income

4,262

-

1,814,335

1,877,974

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

33,708

33,708

Hire purchase contracts

818,895

739,830

Trade creditors

68,028

138,517

Corporation tax

-

51,286

Social security and other taxes

27,096

31,785

VAT

198,312

-

Other creditors

-

12,816

Directors' current accounts

914

949

Accruals and deferred income

1,435,199

1,786,131

2,582,152

2,795,022

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

33,708

33,708

Bank loans - 2-5 years

101,124

101,124

Bank loans > 5 years

1,351

34,545

Hire purchase contracts

1,752,698

1,200,189

1,888,881

1,369,566

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 years

1,351

34,545

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

169,891

203,085

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

1,648,580

1,114,929

Deferred

tax

£

Balance at 1 April 2025

1,114,929

Provided during year

533,651

Balance at 31 March 2026

1,648,580

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

1

A Ordinary

£1

-

1

100

101