REGISTERED NUMBER: 01558593 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

M M C (Europe) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P S Makepeace

A C Makepeace

S D Henry

REGISTERED OFFICE:

South Nelson Road

South Nelson Industrial Estate

Cramlington

Northumberland

NE23 1WF

REGISTERED NUMBER:

01558593 (England and Wales)

ACCOUNTANTS:

Inspire Chartered Accountants

6 Queens Court

Third Avenue

Team Valley

Gateshead

Tyne and Wear

NE11 0BU

FIXED ASSETS

Tangible assets

5

99,622

102,905

CURRENT ASSETS

Stocks

822,610

714,399

Debtors

6

627,308

688,467

Cash at bank and in hand

738,576

687,909

2,188,494

2,090,775

CREDITORS

Amounts falling due within one year

7

785,938

616,877

NET CURRENT ASSETS

1,402,556

1,473,898

TOTAL ASSETS LESS CURRENT LIABILITIES

1,502,178

1,576,803

PROVISIONS FOR LIABILITIES

1,281

2,058

NET ASSETS

1,500,897

1,574,745

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

1,490,897

1,564,745

1,500,897

1,574,745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 21 July 2026 and were signed on its behalf by:

P S Makepeace - Director

1.	STATUTORY INFORMATION

M M C (Europe) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Plant and machinery etc

-

15% on reducing balance and 2% on reducing balance

Stocks

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

297,423

DEPRECIATION

At 1 May 2025

194,518

Charge for year

3,283

At 30 April 2026

197,801

NET BOOK VALUE

At 30 April 2026

99,622

At 30 April 2025

102,905

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

617,003

680,492

Other debtors

10,305

7,975

627,308

688,467

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

325,977

194,027

Taxation and social security

69,236

39,189

Other creditors

390,725

383,661

785,938

616,877