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REGISTERED NUMBER: 12580138 (England and Wales)















M&M WILLETT HOMES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025






M&M WILLETT HOMES LTD (REGISTERED NUMBER: 12580138)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


M&M WILLETT HOMES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: M F W T Willett
M Willett





REGISTERED OFFICE: Starlite Bungalow
Gorse Lane
Grantham
NG31 7UE





REGISTERED NUMBER: 12580138 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
14 London Road
Newark
Nottinghamshire
NG24 1TW

M&M WILLETT HOMES LTD (REGISTERED NUMBER: 12580138)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 133,430 129,167

CURRENT ASSETS
Inventories 2,321,166 1,945,348
Debtors 5 291,669 140,639
Cash at bank 11,336 6,540
2,624,171 2,092,527
CREDITORS
Amounts falling due within one year 6 3,175,841 2,382,004
NET CURRENT LIABILITIES (551,670 ) (289,477 )
TOTAL ASSETS LESS CURRENT LIABILITIES (418,240 ) (160,310 )

CREDITORS
Amounts falling due after more than one
year

7

97,851

107,744
NET LIABILITIES (516,091 ) (268,054 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (516,191 ) (268,154 )
SHAREHOLDERS' FUNDS (516,091 ) (268,054 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

M&M WILLETT HOMES LTD (REGISTERED NUMBER: 12580138)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2025


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 2 September 2026 and were signed on its behalf by:




M F W T Willett - Director



M Willett - Director


M&M WILLETT HOMES LTD (REGISTERED NUMBER: 12580138)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

M&M Willett Homes 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.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
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

Property, plant and equipment assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern
At 30 April 2025 the company had net liabilities if -£516,091 (2024 -£268,054). The commercial finance provided to fund the property developments is not due to be repaid until these developments have been completed and sold and therefore the accounts have been drawn up as a going concern.

M&M WILLETT HOMES LTD (REGISTERED NUMBER: 12580138)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 May 2024 182,194
Additions 119,865
Disposals (104,804 )
At 30 April 2025 197,255
DEPRECIATION
At 1 May 2024 53,027
Charge for year 44,478
Eliminated on disposal (33,680 )
At 30 April 2025 63,825
NET BOOK VALUE
At 30 April 2025 133,430
At 30 April 2024 129,167

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 63,255 -
Directors' current accounts 187,124 87,772
VAT 41,290 52,867
291,669 140,639

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 2,994,201 2,268,571
Hire purchase contracts 32,058 29,304
Trade creditors 4,000 3,502
Taxation 63,155 -
Other taxes and social security 3,955 1,778
Other creditors 75,139 75,139
Accrued expenses 3,333 3,710
3,175,841 2,382,004

M&M WILLETT HOMES LTD (REGISTERED NUMBER: 12580138)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 97,851 107,744

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 129,909 137,048

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary share £1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025 2024
£    £   
M F W T Willett and M Willett
Balance outstanding at start of year 87,772 -
Amounts advanced 99,353 87,772
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 187,125 87,772