M&M DISTRIBUTION (SUSSEX) LIMITED

M&M DISTRIBUTION (SUSSEX) LIMITED
Contents Page
For the year ended 30 June 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

M&M DISTRIBUTION (SUSSEX) LIMITED Accountants' Report For the year ended 30 June 2026
Report to the directors on the preparation of the unaudited statutory accounts of M&M DISTRIBUTION (SUSSEX) LIMITED for the year ended 30 June 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M&M DISTRIBUTION (SUSSEX) LIMITED for the year ended 30 June 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of M&M DISTRIBUTION (SUSSEX) LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of M&M DISTRIBUTION (SUSSEX) LIMITED and state those matters that we have agreed to state to the Board of Directors of M&M DISTRIBUTION (SUSSEX) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M&M DISTRIBUTION (SUSSEX) LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that M&M DISTRIBUTION (SUSSEX) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M&M DISTRIBUTION (SUSSEX) LIMITED. You consider that M&M DISTRIBUTION (SUSSEX) LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of M&M DISTRIBUTION (SUSSEX) LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 June 2026. .................................................... Quantum UK Business Solutions Ltd Breakspear Park Way, Hemel Hempstead, Regus Hertfordshire England HP2 4TZ 01 October 2026 1

M&M DISTRIBUTION (SUSSEX) LIMITED
Accountants' Report
For the year ended 30 June 2026

Report to the directors on the preparation of the unaudited statutory accounts of M&M DISTRIBUTION (SUSSEX) LIMITED for the year ended 30 June 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M&M DISTRIBUTION (SUSSEX) LIMITED for the year ended 30 June 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of M&M DISTRIBUTION (SUSSEX) LIMITED, as a body, in accordance with the terms of our engagement letter dated 01 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of M&M DISTRIBUTION (SUSSEX) LIMITED and state those matters that we have agreed to state to the Board of Directors of M&M DISTRIBUTION (SUSSEX) LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M&M DISTRIBUTION (SUSSEX) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that M&M DISTRIBUTION (SUSSEX) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M&M DISTRIBUTION (SUSSEX) LIMITED. You consider that M&M DISTRIBUTION (SUSSEX) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of M&M DISTRIBUTION (SUSSEX) LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 June 2026.

....................................................
Quantum UK Business Solutions Ltd
Breakspear Park Way, Hemel Hempstead,
Regus
Hertfordshire
England
HP2 4TZ
01 October 2026

1

M&M DISTRIBUTION (SUSSEX) LIMITED
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	64,375	71,875
Tangible fixed assets	4	59,610	16,857
		123,985	88,732
Current assets
Stocks		102,197	79,864
Debtors		15,617	18,343
Cash at bank and in hand		70,525	61,163
		188,339	159,370
Creditors: amount falling due within one year		(49,022)	(58,571)
Net current assets		139,317	100,799

Total assets less current liabilities		263,302	189,531
Creditors: amount falling due after more than one year		(26,376)	(16,833)
Provisions for liabilities		(4,214)	(4,214)
Net assets		232,712	168,484

Capital and reserves
Called up share capital	5	200	100
Profit and loss account		232,512	168,384
Shareholders' funds		232,712	168,484

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 01 October 2026 and were signed by:

-------------------------------
Akshaykumar Kantilal Patel
Director

2

M&M DISTRIBUTION (SUSSEX) LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 June 2026

General Information

M&M DISTRIBUTION (SUSSEX) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06802428, registration address 69 Cromwell Road, Hove, East Sussex, BN3 3ES.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the net value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 July 2025	150,000	150,000
Additions	-	-
Disposals	-	-
At 30 June 2026	150,000	150,000
Amortisation
At 01 July 2025	78,125	78,125
Charge for year	7,500	7,500
On disposals	-	-
At 30 June 2026	85,625	85,625
Net book values
At 30 June 2026	64,375	64,375
At 30 June 2025	71,875	71,875

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 July 2025	24,002	12,915	41,574	3,233	81,724
Additions	-	-	62,083	-	62,083
Disposals	-	-	-	-	-
At 30 June 2026	24,002	12,915	103,657	3,233	143,807
Depreciation
At 01 July 2025	20,777	6,861	36,690	539	64,867
Charge for year	806	1,513	16,742	269	19,330
On disposals	-	-	-	-	-
At 30 June 2026	21,583	8,374	53,432	808	84,197
Net book values
Closing balance as at 30 June 2026	2,419	4,541	50,225	2,425	59,610
Opening balance as at 01 July 2025	3,225	6,054	4,884	2,694	16,857

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class shares of £1.00 each	100		100
	100		100

3