REGISTERED NUMBER: 01787226 (England and Wales)

M&LW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Warner

Mrs L M Warner

Mrs A C Warner

Ms C E Bear

Ms L R Higgins

SECRETARY:

M Warner

REGISTERED OFFICE:

Broad House

The Broadway

Old Hatfield

Hertfordshire

AL9 5BG

REGISTERED NUMBER:

01787226 (England and Wales)

ACCOUNTANTS:

Jones Hunt & Keelings

Chartered Certified Accountants and

Chartered Tax Advisers

Broad House

1 The Broadway

Old Hatfield

Hertfordshire

AL9 5BG

FIXED ASSETS

Tangible assets

4

1,019

1,361

Investments

5

726,696

652,483

727,715

653,844

CURRENT ASSETS

Debtors

6

345,722

268,325

Cash at bank

455,407

482,469

801,129

750,794

CREDITORS

Amounts falling due within one year

7

9,495

8,559

NET CURRENT ASSETS

791,634

742,235

TOTAL ASSETS LESS CURRENT LIABILITIES

1,519,349

1,396,079

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,519,249

1,395,979

SHAREHOLDERS' FUNDS

1,519,349

1,396,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 18 August 2026 and were signed on its behalf by:

M Warner - Director

1.	STATUTORY INFORMATION

M&LW 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents option fees received on investment dealing.

Depreciation of fixed assets

Depreciation of fixed assets has been provided to reduce the cost of the assets to realisation over their expected useful lives at the following principal rates per annum:

Computer equipment - 25%

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 taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST OR VALUATION

At 1 March 2025

and 28 February 2026

649

10,800

11,449

DEPRECIATION

At 1 March 2025

628

9,460

10,088

Charge for year

6

336

342

At 28 February 2026

634

9,796

10,430

NET BOOK VALUE

At 28 February 2026

15

1,004

1,019

At 28 February 2025

21

1,340

1,361

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 March 2025

652,483

Additions

144,299

Disposals

(201,379

)

Impairments

131,293

At 28 February 2026

726,696

NET BOOK VALUE

At 28 February 2026

726,696

At 28 February 2025

652,483

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Unsecured loan, int. bearing

-

25,000

Due from stock brokers

342,420

240,035

Directors' current accounts

2,330

3,290

Prepayments and accrued income

972

-

345,722

268,325

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

6,837

5,901

Accruals

2,658

2,658

9,495

8,559

8.	CONTINGENT LIABILITIES

There were no known contingent liabilities at the balance sheet date.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the the directors owed the company £2,330. This amount will be repaid to the company subsequent to the year end.

10.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by Mr M & Mrs L Warner, who hold 100% of the issued share capital.