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Company Registration No. 06621732 (England and Wales)
IRC (MM) Ltd Unaudited accounts for the year ended 31 March 2026
IRC (MM) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
IRC (MM) Ltd Company Information for the year ended 31 March 2026
Director
Imellda Courtney
Company Number
06621732 (England and Wales)
Registered Office
93 Hayes Lane Bromley Kent BR2 9EG
- 3 -
IRC (MM) Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
632 
854 
Current assets
Debtors
6
26,245 
15,198 
Cash at bank and in hand
18,883 
4,208 
45,128 
19,406 
Creditors: amounts falling due within one year
7
(35,635)
(11,802)
Net current assets
9,493 
7,604 
Total assets less current liabilities
10,125 
8,458 
Creditors: amounts falling due after more than one year
8
(12,700)
(17,432)
Provisions for liabilities
Deferred tax
(126)
(126)
Other provisions
(1,566)
(1,354)
(1,692)
(1,480)
Net liabilities
(4,267)
(10,454)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(4,268)
(10,455)
Shareholders' funds
(4,267)
(10,454)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 August 2026 and were signed on its behalf by
Imellda Courtney Director Company Registration No. 06621732
- 4 -
IRC (MM) Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
IRC (MM) Ltd is a private company, limited by shares, registered in England and Wales, registration number 06621732. The registered office is 93 Hayes Lane, Bromley, Kent, BR2 9EG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% On cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. This is fully amortised now
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2025
120,000 
At 31 March 2026
120,000 
Amortisation
At 1 April 2025
120,000 
At 31 March 2026
120,000 
Net book value
At 31 March 2026
- 
- 5 -
IRC (MM) Ltd Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
4,000 
4,176 
2,669 
10,845 
At 31 March 2026
4,000 
4,176 
2,669 
10,845 
Depreciation
At 1 April 2025
4,000 
3,322 
2,669 
9,991 
Charge for the year
- 
222 
- 
222 
At 31 March 2026
4,000 
3,544 
2,669 
10,213 
Net book value
At 31 March 2026
- 
632 
- 
632 
At 31 March 2025
- 
854 
- 
854 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
26,245 
15,198 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
12,941 
8,757 
VAT
18,484 
21,194 
Trade creditors
3,127 
2,637 
Taxes and social security
(30)
(20,059)
Accruals
900 
900 
Deferred income
213 
(1,627)
35,635 
11,802 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
12,700 
17,432 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Imellda Courtney
11,363 
- 
- 
11,363 
11,363 
- 
- 
11,363 
During the year, Imellda Courtney, a director of the company reduced the directors loan by £59893 to £11363. The loan is interest free and has no fixed date for repayment.
- 6 -
IRC (MM) Ltd Notes to the Accounts for the year ended 31 March 2026
10
Average number of employees
During the year the average number of employees was 18 (2025: 18).
- 7 -