REGISTERED NUMBER: SC798985 (Scotland)

Metal Militia Manufacturing Ltd

Financial Statements For The Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I Macgregor

REGISTERED OFFICE:

Unit 11e

Achnagunolin Industrial Estate

Grantown on Spey

PH26 3TA

REGISTERED NUMBER:

SC798985 (Scotland)

ACCOUNTANTS:

The Long Partnership

1st Floor

Robertson House

Shore Street

Inverness

Highland

IV1 1NF

FIXED ASSETS

Tangible assets

4

561

907

CURRENT ASSETS

Debtors

5

79,770

23,805

Cash at bank and in hand

124

18,465

79,894

42,270

CREDITORS

Amounts falling due within one year

6

129,916

61,506

NET CURRENT LIABILITIES

(50,022

)

(19,236

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(49,461

)

(18,329

)

PROVISIONS FOR LIABILITIES

107

172

NET LIABILITIES

(49,568

)

(18,501

)

CAPITAL AND RESERVES

Called up share capital

267

200

Share premium

74,933

-

Retained earnings

(124,768

)

(18,701

)

(49,568

)

(18,501

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 1 October 2026 and were signed by:

I Macgregor - Director

1.	STATUTORY INFORMATION

Metal Militia Manufacturing Ltd is a private company, limited by shares , registered in Scotland. 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.

At the balance sheet date, the company had net current liabilities of £50,022 (2025 - £19,236) and net liabilities of £99,568 (2025 - £18,501). The directors considers that it is appropriate to prepare the accounts under the going concern principal as they will continue to give financial support to the company for twelve months from the date of signing these financial statements.

On this basis, the directors consider it appropriate to prepare the accounts on the going concern basis.

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.

Equipment

-

33% on cost

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 4 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 March 2025

and 28 February 2026

1,050

DEPRECIATION

At 1 March 2025

143

Charge for year

346

At 28 February 2026

489

NET BOOK VALUE

At 28 February 2026

561

At 28 February 2025

907

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

71,462

14,928

Other debtors

8,308

8,877

79,770

23,805

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

29,199

16,969

Taxation and social security

16,522

3,700

Other creditors

84,195

40,837

129,916

61,506