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M L COMMERCIAL SERVICES LIMITED

Registered Number
11953213
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2026

M L COMMERCIAL SERVICES LIMITED
Company Information
for the year from 1 May 2025 to 30 April 2026

Director | Matthew Lewis

Registered Address | Unit 1c Gardden Industrial Estate
| Ruabon
| Wrexham
| LL14 6RG

Registered Number | 11953213 (England and Wales)

M L COMMERCIAL SERVICES LIMITED
Balance Sheet as at
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 369,227 |  |  |  | 297,631
|  |  |  | 369,227 |  |  |  | 297,631
Current assets |  |  |  |  |  |  |  |
Stocks |  | 12,335 |  |  |  | 10,000 |  |
Debtors | 4 | 140,942 |  |  |  | 139,515 |  |
Cash at bank and on hand |  | 112,399 |  |  |  | 98,557 |  |
|  | 265,676 |  |  |  | 248,072 |  |
Creditors amounts falling due within one year | 5 | (254,597) |  |  |  | (223,413) |  |
Net current assets (liabilities) |  |  |  | 11,079 |  |  |  | 24,659
Total assets less current liabilities |  |  |  | 380,306 |  |  |  | 322,290
Creditors amounts falling due after one year | 6 |  |  | (118,439) |  |  |  | (107,881)
Provisions for liabilities |  |  |  | (67,873) |  |  |  | (56,550)
Net assets |  |  |  | 193,994 |  |  |  | 157,859
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 100
Profit and loss account |  |  |  | 193,794 |  |  |  | 157,759
Shareholders' funds |  |  |  | 193,994 |  |  |  | 157,859

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 15 June 2026, and are signed on its behalf by:
Matthew Lewis Director Registered Company No. 11953213

M L COMMERCIAL SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 20
| Vehicles | 15
| Office Equipment | 25

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 7 |  | 6

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 25 | 297,631
| Additions | 130,844
| Disposals | (19,005)
| At 30 April 26 | 369,227
| Depreciation and impairment
| Charge for year | 40,243
| Net book value
| At 30 April 26 | 369,227
| At 30 April 25 | 297,631

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 139,679 |  | 134,214
| Prepayments and accrued income | 1,263 |  | 5,301
| Total | 140,942 |  | 139,515

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 141,605 |  | 139,050
| Bank borrowings and overdrafts | 5,355 |  | 3,117
| Taxation and social security | 39,030 |  | 24,462
| Finance lease and HP contracts | 65,732 |  | 56,252
| Other creditors | 538 |  | 532
| Accrued liabilities and deferred income | 2,337 |  | -
| Total | 254,597 |  | 223,413

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,773 |  | 11,837
| Other creditors | 112,666 |  | 96,044
| Total | 118,439 |  | 107,881