Malom Accountancy and Payroll Limited Filleted accounts for Companies House (small and micro)

Malom Accountancy and Payroll Limited

Unaudited financial statements

31 March 2026

Company Registration Number 06898098

Malom Accountancy and Payroll Limited

Financial statements

year ended 31 March 2026

Contents	Pages

Balance sheet	1 to 2

Notes to the financial statements	3 to 4

Malom Accountancy and Payroll Limited

Balance sheet

31 March 2026

	2026	2025
Note	£	£

Current assets

Debtors	5	1,667	–
Investments	6	75,800	75,800
Cash at bank and in hand		32,819	63,189
		---------	---------
		110,286	138,989

Creditors: amounts falling due within one year	7	4,699	5,977
		---------	---------
Net current assets		105,587	133,012
		---------	---------
Total assets less current liabilities		105,587	133,012
		---------	---------
Net assets		105,587	133,012
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	105,487	132,912
	---------	---------
Shareholders funds	105,587	133,012
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

Malom Accountancy and Payroll Limited

Balance sheet (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:

Ms Y M Cooper

Director

Company registration number: 06898098

Malom Accountancy and Payroll Limited

Notes to the financial statements

year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 27 Grove Street, Retford, Nottinghamshire, DN22 6JP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

3.1 Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

3.2 Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

3.3 Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Debtors

	2026	2025
	£	£

Other debtors	1,667	–
	-------	----

6. Investments

	2026	2025
	£	£

Other investments	75,800	75,800
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£

Corporation tax	–	1,606
Social security and other taxes	1,002	694
Pension creditor	97	77
Other creditors	3,600	3,600
	-------	-------
	4,699	5,977
	-------	-------

8. Related party transactions

The company was under the control of its directors throughout the current and previous year. There is no majority shareholder.