REGISTERED NUMBER: 05808146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

MORTGAGE & MONEY MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S D Muir

SECRETARY:

Tayler Bradshaw Limited

REGISTERED OFFICE:

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

REGISTERED NUMBER:

05808146 (England and Wales)

ACCOUNTANTS:

Tayler Bradshaw

Cambridge House

16 High Street

Saffron Walden

Essex

CB10 1AX

FIXED ASSETS

Tangible assets

4

377,920

378,894

Investments

5

427,207

399,925

805,127

778,819

CURRENT ASSETS

Debtors

6

12,921

8,571

Cash at bank

315,947

238,113

328,868

246,684

CREDITORS

Amounts falling due within one year

7

308,156

232,448

NET CURRENT ASSETS

20,712

14,236

TOTAL ASSETS LESS CURRENT LIABILITIES

825,839

793,055

PROVISIONS FOR LIABILITIES

730

974

NET ASSETS

825,109

792,081

CAPITAL AND RESERVES

Called up share capital

6,501

6,501

Revaluation reserve

8

345,268

317,986

Retained earnings

473,340

467,594

SHAREHOLDERS' FUNDS

825,109

792,081

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 11 September 2026 and were signed by:

S D Muir - Director

1.	STATUTORY INFORMATION

Mortgage & Money Management 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.

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 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.

Land and buildings

-

not provided

Plant and machinery etc

-

15% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 June 2025

and 31 May 2026

375,000

24,694

399,694

DEPRECIATION

At 1 June 2025

-

20,800

20,800

Charge for year

-

974

974

At 31 May 2026

-

21,774

21,774

NET BOOK VALUE

At 31 May 2026

375,000

2,920

377,920

At 31 May 2025

375,000

3,894

378,894

Cost or valuation at 31 May 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2022

256,939

24,264

281,203

Valuation in 2023

118,061

-

118,061

Valuation in 2025

-

430

430

375,000

24,694

399,694

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 June 2025

399,925

Revaluations

27,282

At 31 May 2026

427,207

NET BOOK VALUE

At 31 May 2026

427,207

At 31 May 2025

399,925

Cost or valuation at 31 May 2026 is represented by:

Other

investments

£

Valuation in 2022

250,306

Valuation in 2023

82,694

Valuation in 2024

34,636

Valuation in 2025

32,289

Valuation in 2026

27,282

427,207

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Trade debtors

8,694

3,080

Other debtors

4,227

5,491

12,921

8,571

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Taxation and social security

69,327

45,882

Other creditors

238,829

186,566

308,156

232,448

8.

RESERVES

Revaluation

reserve

£

At 1 June 2025

317,986

Revaluation in year

27,282

At 31 May 2026

345,268