Company registration number 04467964 (England and Wales)
MY LIFE - MY CHOICE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
MY LIFE - MY CHOICE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
MY LIFE - MY CHOICE LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,100,809
2,144,647
Current assets
Debtors
4
616,230
761,278
Cash at bank and in hand
171,478
54,977
787,708
816,255
Creditors: amounts falling due within one year
5
(420,545)
(398,899)
Net current assets
367,163
417,356
Total assets less current liabilities
2,467,972
2,562,003
Creditors: amounts falling due after more than one year
6
(1,408,723)
(1,543,587)
Provisions for liabilities
(157,996)
(166,473)
Net assets
901,253
851,943
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
901,153
851,843
Total equity
901,253
851,943

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

MY LIFE - MY CHOICE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
A Brighouse
Director
Company Registration No. 04467964
MY LIFE - MY CHOICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

My Life - My Choice Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22A Albert Street, Oswaldtwistle, Accrington, Lancashire, BB5 3NB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company finances its operations by means of bank loans. The director true s are not aware of any reason why the facilities will not be maintained at their current level. As a result the director s have continued to adopt the going concern basis in preparing the financial statements.

1.3
Turnover
Turnover represents amounts receivable for services.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Nil
Fixtures, fittings & equipment
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MY LIFE - MY CHOICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -

The company does not depreciate freehold buildings as they are maintained to such a standard that the estimated residual value of the asset is not materially different from the book value and as such any charge to depreciation would be immaterial.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

MY LIFE - MY CHOICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MY LIFE - MY CHOICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 6 -
1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
53
48
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2025
1,825,072
631,090
2,456,162
Additions
27,800
39,125
66,925
Disposals
-
0
(104,028)
(104,028)
At 30 April 2026
1,852,872
566,187
2,419,059
Depreciation and impairment
At 1 May 2025
-
0
311,515
311,515
Depreciation charged in the year
-
0
69,555
69,555
Eliminated in respect of disposals
-
0
(62,820)
(62,820)
At 30 April 2026
-
0
318,250
318,250
Carrying amount
At 30 April 2026
1,852,872
247,937
2,100,809
At 30 April 2025
1,825,072
319,575
2,144,647

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

MY LIFE - MY CHOICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
3
Tangible fixed assets
(Continued)
- 7 -
2026
2025
£
£
Motor vehicles
50,219
98,961
50,219
98,961
Depreciation charge for the year in respect of leased assets
16,740
32,904
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
247,416
297,702
Amounts owed by group undertakings
310,254
446,636
Other debtors
2,616
2,916
Prepayments and accrued income
55,944
14,024
616,230
761,278

5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
98,098
74,212
Obligations under hire purchase contracts
13,054
29,363
Trade creditors
17,657
26,137
Corporation tax
168,795
101,492
Other taxation and social security
70,010
28,195
Other creditors
17,634
101,939
Accruals and deferred income
35,297
37,561
420,545
398,899

Net obligations under hire purchase contracts are secured over the assets concerned.

MY LIFE - MY CHOICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 8 -
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
1,408,723
1,515,241
Obligations under hire purchase contracts
-
0
28,346
1,408,723
1,543,587

Bank loans are secured by a debenture over the company, a limited personal guarantee given by the directors and guarantees given by MLMC (Holdings) Limited and MLMC (Property) Ltd.

Amounts included above which fall due after five years are as follows:
Payable by instalments
944,400
1,093,659
7
Called up share capital
2026
2025
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
2026-04-30 2025-05-01 false false false 28 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity A Brighouse M Walmsley K Hursey 04467964 2025-05-01 2026-04-30 04467964 2026-04-30 04467964 2025-04-30 04467964 core:LandBuildings 2026-04-30 04467964 core:OtherPropertyPlantEquipment 2026-04-30 04467964 core:LandBuildings 2025-04-30 04467964 core:OtherPropertyPlantEquipment 2025-04-30 04467964 core:Non-currentFinancialInstruments 2026-04-30 04467964 core:Non-currentFinancialInstruments 2025-04-30 04467964 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 04467964 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 04467964 core:Non-currentFinancialInstruments core:AfterOneYear 2026-04-30 04467964 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 04467964 core:ShareCapital 2026-04-30 04467964 core:ShareCapital 2025-04-30 04467964 core:RetainedEarningsAccumulatedLosses 2026-04-30 04467964 core:RetainedEarningsAccumulatedLosses 2025-04-30 04467964 core:ShareCapitalOrdinaryShareClass1 2026-04-30 04467964 core:ShareCapitalOrdinaryShareClass1 2025-04-30 04467964 bus:Director1 2025-05-01 2026-04-30 04467964 core:LandBuildings core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 04467964 core:FurnitureFittings 2025-05-01 2026-04-30 04467964 core:MotorVehicles 2025-05-01 2026-04-30 04467964 2024-05-01 2025-04-30 04467964 core:LandBuildings 2025-04-30 04467964 core:OtherPropertyPlantEquipment 2025-04-30 04467964 2025-04-30 04467964 core:LandBuildings 2025-05-01 2026-04-30 04467964 core:OtherPropertyPlantEquipment 2025-05-01 2026-04-30 04467964 core:CurrentFinancialInstruments 2026-04-30 04467964 core:CurrentFinancialInstruments 2025-04-30 04467964 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04467964 bus:FRS102 2025-05-01 2026-04-30 04467964 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 04467964 bus:Director2 2025-05-01 2026-04-30 04467964 bus:Director3 2025-05-01 2026-04-30 04467964 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04467964 bus:FullAccounts 2025-05-01 2026-04-30 xbrli:pure xbrli:shares iso4217:GBP