M & M Contracts (Northern) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 5195943

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		118,550		123,269

			118,550		123,269
CURRENT ASSETS
Stocks	5	31,484		151,587
Debtors	6	72,814		19,466
Cash at bank and in hand		146,607		170,466

		250,905		341,519
Creditors: Amounts Falling Due Within One Year	7	(96,667 )		(158,535 )

NET CURRENT ASSETS (LIABILITIES)			154,238		182,984

TOTAL ASSETS LESS CURRENT LIABILITIES			272,788		306,253

Creditors: Amounts Falling Due After More Than One Year	8		(17,050 )		(25,917 )

NET ASSETS			255,738		280,336

CAPITAL AND RESERVES
Called up share capital	9		4		4
Profit and Loss Account			255,734		280,332

SHAREHOLDERS' FUNDS			255,738		280,336

Page 1

Page 2

M & M Contracts (Northern) Limited

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Poole

Director

07/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

M & M Contracts (Northern) Limited Registered number 5195943 is a limited by shares company incorporated in England & Wales. The Registered Office is 234 Wickersley Road, Rotherham, S60 4JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:1

	2026	2025
Office and administration	2	2

	2	2

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M & M Contracts (Northern) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2025	62,181	114,690	15,000	5,576	197,447
Additions	699	-	23,450	624	24,773

As at 31 August 2026	62,880	114,690	38,450	6,200	222,220

Depreciation
As at 1 September 2025	27,738	38,766	3,000	4,674	74,178
Provided during the period	6,909	15,186	7,090	307	29,492

As at 31 August 2026	34,647	53,952	10,090	4,981	103,670

Net Book Value
As at 31 August 2026	28,233	60,738	28,360	1,219	118,550

As at 1 September 2025	34,443	75,924	12,000	902	123,269

5. Stocks

	2026	2025
	£	£
Stock	31,484	151,587

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	51,801	12,726
Prepayments and accrued income	4,645	-
Other debtors	4,906	-
VAT	11,462	6,740

	72,814	19,466

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	53,319	70,460
Bank loans and overdrafts	8,867	17,200
Corporation tax	5,014	40,293
Other creditors	-	(5,624 )
CIS Witheld	29,173	35,944
Directors' loan accounts	294	262

	96,667	158,535

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M & M Contracts (Northern) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	17,050	25,917

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	48,000	59,000