M L COMMERCIAL SERVICES LIMITED


Director	Matthew Lewis


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


Registered Number	11953213 (England and Wales)

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:

	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