REGISTERED NUMBER: 08108168 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

M & M Decorating Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Robinson

Mrs A L Robinson

REGISTERED OFFICE:

81 Eskdale Road

Sheffield

S6 1SL

REGISTERED NUMBER:

08108168 (England and Wales)

ACCOUNTANTS:

Hawson Jefferies

Suite 4

164-170 Queens Road

Sheffield

South Yorkshire

S2 4DH

FIXED ASSETS

Tangible assets

4

31,549

34,430

CURRENT ASSETS

Debtors

5

735,442

889,601

Cash at bank and in hand

115,300

45,672

850,742

935,273

CREDITORS

Amounts falling due within one year

6

(38,707

)

12,397

NET CURRENT ASSETS

889,449

922,876

TOTAL ASSETS LESS CURRENT LIABILITIES

920,998

957,306

PROVISIONS FOR LIABILITIES

1,181

1,402

NET ASSETS

919,817

955,904

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

919,809

955,896

919,817

955,904

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 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 10 June 2026 and were signed on its behalf by:

M Robinson - Director

1.	STATUTORY INFORMATION

M & M Decorating 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

11,577

15,298

7,314

Additions

-

2,099

1,387

At 31 March 2026

11,577

17,397

8,701

DEPRECIATION

At 1 April 2025

2,314

8,404

4,948

Charge for year

-

1,349

563

At 31 March 2026

2,314

9,753

5,511

NET BOOK VALUE

At 31 March 2026

9,263

7,644

3,190

At 31 March 2025

9,263

6,894

2,366

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

47,305

2,044

83,538

Additions

-

-

3,486

At 31 March 2026

47,305

2,044

87,024

DEPRECIATION

At 1 April 2025

32,036

1,406

49,108

Charge for year

3,817

638

6,367

At 31 March 2026

35,853

2,044

55,475

NET BOOK VALUE

At 31 March 2026

11,452

-

31,549

At 31 March 2025

15,269

638

34,430

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

92,522

231,339

Other debtors

21,449

32,170

113,971

263,509

31.3.26

31.3.25

£

£

Amounts falling due after more than one year:

Other debtors

621,471

626,092

Aggregate amounts

735,442

889,601

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,667

11,667

Trade creditors

29,708

25,544

Taxation and social security

(71,152

)

(25,137

)

Other creditors

1,070

323

(38,707

)

12,397