REGISTERED NUMBER: 05478470 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

2M Partners Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M B Robinson

REGISTERED OFFICE:

Unit 19

Marshalls Yard

Beaumont Street

Gainsborough

Lincolnshire

DN21 2NA

REGISTERED NUMBER:

05478470 (England and Wales)

ACCOUNTANTS:

ABC Accounting Services

1 Willoughton Place

Wharton Close

Gainsborough

Lincolnshire

DN21 1EB

FIXED ASSETS

Tangible assets

4

34,691

40,864

CURRENT ASSETS

Stocks

8,000

8,000

Debtors

5

8,736

8,713

Cash at bank and in hand

11,298

13,988

28,034

30,701

CREDITORS

Amounts falling due within one year

6

143,941

158,458

NET CURRENT LIABILITIES

(115,907

)

(127,757

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(81,216

)

(86,893

)

CREDITORS

Amounts falling due after more than one year

7

15,027

19,347

NET LIABILITIES

(96,243

)

(106,240

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(96,245

)

(106,242

)

SHAREHOLDERS' FUNDS

(96,243

)

(106,240

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 11 August 2026 and were signed by:

Mrs M B Robinson - Director

1.	STATUTORY INFORMATION

2M Partners 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.

Although the company has net liabilities at the balance sheet date, the director, who is its principal creditor has agreed to continue to support the company. Therefore, the accounts are prepared on a going concern basis.

Turnover

Turnover represents sales of food and drink stated net of value added tax

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

4% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

108,428

109,214

72,839

10,782

301,263

DEPRECIATION

At 1 April 2025

74,906

104,963

69,901

10,629

260,399

Charge for year

4,337

1,063

735

38

6,173

At 31 March 2026

79,243

106,026

70,636

10,667

266,572

NET BOOK VALUE

At 31 March 2026

29,185

3,188

2,203

115

34,691

At 31 March 2025

33,522

4,251

2,938

153

40,864

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Prepayments

8,736

8,713

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

5,782

14,288

Social security and other taxes

10,000

9,500

VAT

17,811

14,293

Directors' current accounts

99,698

109,727

Accrued expenses

650

650

143,941

158,458

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

5,027

9,347

15,027

19,347

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M B Robinson.