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REGISTERED NUMBER: 04552836 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2025

for

M & M Wood Ltd

M & M Wood Ltd (Registered number: 04552836)






Contents of the Financial Statements
for the Year Ended 31 October 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

M & M Wood Ltd

Company Information
for the Year Ended 31 October 2025







DIRECTORS: M H Wood
M J Wood
Mrs W A Wood





SECRETARY: Mrs W A Wood





REGISTERED OFFICE: 2 Hallgarth
Pickering
North Yorkshire
YO18 7AW





REGISTERED NUMBER: 04552836 (England and Wales)





ACCOUNTANTS: Hallgarth Accountants Ltd
2 Hallgarth
Pickering
North Yorkshire
YO18 7AW

M & M Wood Ltd (Registered number: 04552836)

Balance Sheet
31 October 2025

31.10.25 31.10.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 175,950 704,608
Investment property 5 1,000,000 -
1,175,950 704,608

CURRENT ASSETS
Debtors 6 56,671 109,532
Investments 7 1,469 1,447
Cash at bank 96,541 114,185
154,681 225,164
CREDITORS
Amounts falling due within one year 8 156,670 231,543
NET CURRENT LIABILITIES (1,989 ) (6,379 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,173,961

698,229

PROVISIONS FOR LIABILITIES 35,190 28,386
NET ASSETS 1,138,771 669,843

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,138,671 669,743
SHAREHOLDERS' FUNDS 1,138,771 669,843

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

M & M Wood Ltd (Registered number: 04552836)

Balance Sheet - continued
31 October 2025


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 Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:





M J Wood - Director


M & M Wood Ltd (Registered number: 04552836)

Notes to the Financial Statements
for the Year Ended 31 October 2025

1. STATUTORY INFORMATION

M & M Wood 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 as modified by the revaluation of certain assets.

Significant judgements and estimates
During the year 31.10.25 there was an adjustment made to the business rates creditor brought forward, from information that was made available. The impact on the accounts for 31.10.25 is a credit to the Profit and Loss Account of £31337. This is a one-off adjustment.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

M & M Wood Ltd (Registered number: 04552836)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2025

2. ACCOUNTING POLICIES - continued

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 4 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 November 2024 564,116 20,248 273,186
Additions - - 47,750
Disposals - - -
Reclassification/transfer (564,116 ) (20,248 ) -
At 31 October 2025 - - 320,936
DEPRECIATION
At 1 November 2024 - - 186,170
Charge for year - - 13,249
Eliminated on disposal - - -
At 31 October 2025 - - 199,419
NET BOOK VALUE
At 31 October 2025 - - 121,517
At 31 October 2024 564,116 20,248 87,016

M & M Wood Ltd (Registered number: 04552836)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2025

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 November 2024 58,740 1,975 918,265
Additions 34,375 - 82,125
Disposals (16,250 ) - (16,250 )
Reclassification/transfer - - (584,364 )
At 31 October 2025 76,865 1,975 399,776
DEPRECIATION
At 1 November 2024 25,887 1,600 213,657
Charge for year 11,100 57 24,406
Eliminated on disposal (14,237 ) - (14,237 )
At 31 October 2025 22,750 1,657 223,826
NET BOOK VALUE
At 31 October 2025 54,115 318 175,950
At 31 October 2024 32,853 375 704,608

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Revaluations 415,635
Reclassification/transfer 584,365
At 31 October 2025 1,000,000
NET BOOK VALUE
At 31 October 2025 1,000,000

Fair value at 31 October 2025 is represented by:
£   
Valuation in 2025 415,635
Cost 584,365
1,000,000

Mr MJ Wood, director, has reviewed the valuations in place for the investment properties and deems the values to be a true and fair representation of the property market as at the 31st October 2025.

M & M Wood Ltd (Registered number: 04552836)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.25 31.10.24
£    £   
Trade debtors 1,568 4,134
Other debtors 55,103 105,398
56,671 109,532

7. CURRENT ASSET INVESTMENTS
31.10.25 31.10.24
£    £   
B.A.T.A. Investment 1,469 1,447

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.25 31.10.24
£    £   
Trade creditors 151,050 221,535
Taxation and social security 197 4,928
Other creditors 5,423 5,080
156,670 231,543

9. RELATED PARTY DISCLOSURES

A loan existed at 31st October 2025 of £50,000 (2024: £100,000) to a Company where the controlling party of M & M Wood Ltd is also a controlling party. This loan is shown within Debtors - Amounts falling due within one year. Interest is not being charged and the loan is repayable on demand.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
M & M Wood Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M & M Wood Ltd for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of M & M Wood Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of M & M Wood Ltd and state those matters that we have agreed to state to the Board of Directors of M & M Wood Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M & M Wood Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that M & M Wood Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of M & M Wood Ltd. You consider that M & M Wood Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of M & M Wood Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hallgarth Accountants Ltd
2 Hallgarth
Pickering
North Yorkshire
YO18 7AW


23 June 2026