REGISTERED NUMBER: 06442489 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

M27 GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R A Martin

SECRETARY:

Mrs A R Martin

REGISTERED OFFICE:

9 Oyster Mews

French Street

Portsmouth

PO1 2JS

REGISTERED NUMBER:

06442489 (England and Wales)

ACCOUNTANTS:

Hunter Simmons Ltd

3a London Road

Purbrook

Waterlooville

Hampshire

PO7 5LQ

FIXED ASSETS

Tangible assets

4

131,578

131,589

CURRENT ASSETS

Debtors

5

17,750

21,350

Cash at bank

17,952

4,320

35,702

25,670

CREDITORS

Amounts falling due within one year

6

37,283

34,531

NET CURRENT LIABILITIES

(1,581

)

(8,861

)

TOTAL ASSETS LESS CURRENT LIABILITIES

129,997

122,728

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

129,897

122,628

SHAREHOLDERS' FUNDS

129,997

122,728

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 26 August 2026 and were signed by:

R A Martin - Director

1.	STATUTORY INFORMATION

M27 Group 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.

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

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

131,547

750

132,297

DEPRECIATION

At 1 January 2025

-

708

708

Charge for year

-

11

11

At 31 December 2025

-

719

719

NET BOOK VALUE

At 31 December 2025

131,547

31

131,578

At 31 December 2024

131,547

42

131,589

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,600

Other debtors

17,750

17,750

17,750

21,350

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

29,000

29,000

Taxation and social security

2,752

-

Other creditors

5,531

5,531

37,283

34,531