ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 15320298

MFM DESIGN LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

MFM DESIGN LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MFM DESIGN LIMITED
FOR THE PERIOD ENDED 30 SEPTEMBER 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MFM DESIGN LIMITED for the period ended 30 September 2026 which comprise the Balance sheet 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 https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of MFM DESIGN LIMITED in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MFM DESIGN LIMITED and state those matters that we have agreed to state to the director of MFM DESIGN LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MFM DESIGN LIMITED and its director for our work or for this report.

It is your duty to ensure that MFM DESIGN LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of MFM DESIGN LIMITED. You consider that MFM DESIGN LIMITED is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of MFM DESIGN 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 financial statements.

Alder Demain & Akers Ltd

Accountants

2 Michaels Court

Hanney Road

Southmoor

Oxford

OX13 5HR

5 October 2026

Page 1

MFM DESIGN LIMITED

REGISTERED NUMBER: 15320298

BALANCE SHEET

AS AT 30 SEPTEMBER 2026

	30 September	31 March
	2026	2026
Note	£	£

Fixed assets
Tangible assets	4		2,593		3,111
			2,593		3,111
Current assets
Debtors: amounts falling due within one year	5	11,107		48,806
Cash at bank and in hand	6	74,840		62,285
		85,947		111,091
Creditors: amounts falling due within one year	7	(63,784)		(32,067)
Net current assets			22,163		79,024
Total assets less current liabilities			24,756		82,135

Net assets			24,756		82,135

Capital and reserves
Called up share capital	100	100
Profit and loss account	24,656	82,035
	24,756	82,135

Page 2

MFM DESIGN LIMITED

REGISTERED NUMBER: 15320298

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 October 2026.

................................................

Matthew Patrick Froud

Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

MFM DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

1.	General information

MFM Design Limited is a private company, limited by shares, registered in England and Wales,
registration number 15320298

The registered office is:
2 Michaels Court Hanney Road, Southmoor, Abingdon, United Kingdom, OX13 5HR

The company's principal activity is that of Architectural activities

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

MFM DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

2.Accounting policies (continued)

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 5

MFM DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

2.Accounting policies (continued)

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2 (2026 - 1).

Page 6

MFM DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 April 2026	942	3,206	4,148
At 30 September 2026	942	3,206	4,148
Depreciation
At 1 April 2026	235	801	1,036
Charge for the period on owned assets	118	401	519
At 30 September 2026	353	1,202	1,555
Net book value
At 30 September 2026	589	2,004	2,593
At 31 March 2026	707	2,404	3,111

Page 7

MFM DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

Debtors

					30 September	31 March
					2026	2026
					£	£


Trade debtors	4,740	38,535
Other debtors	6,367	10,271
	11,107	48,806

Cash at bank and in hand	74,840	62,285
	74,840	62,285

Trade creditors	-	787
Corporation tax	21,731	21,684
Other taxation and social security	-	9,096
Other creditors	41,553	-
Accruals and deferred income	500	500
	63,784	32,067

Page 8

MFM DESIGN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2026

8.	Pension commitments

The company made an employer contribution into the directors pension fund.

The assets of the scheme are held separately from those of the Company in an independently administered fund.

The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2025 - £Nil) .

Page 9