Midland Material Testing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 16006139 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

MIDLAND MATERIAL TESTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Robinson

C P Simpson

N Bird

REGISTERED OFFICE:

63-70 Dallas Street

Mansfield

Nottinghamshire

NG18 5SZ

REGISTERED NUMBER:

16006139 (England and Wales)

FIXED ASSETS

Tangible assets

4

260,663

253,564

CURRENT ASSETS

Debtors

5

221,674

183,677

Cash at bank and in hand

60,550

11,455

282,224

195,132

CREDITORS

Amounts falling due within one year

6

339,026

360,887

NET CURRENT LIABILITIES

(56,802

)

(165,755

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

203,861

87,809

CREDITORS

Amounts falling due after more than
one year

7

(55,263

)

(55,107

)

PROVISIONS FOR LIABILITIES

(52,101

)

(8,151

)

NET ASSETS

96,497

24,551

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

96,397

24,451

96,497

24,551

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

N Bird - Director

1.	STATUTORY INFORMATION

Midland Material Testing 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.

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.

Plant and machinery etc

-

20% 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 7 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

269,651

Additions

66,518

At 30 April 2026

336,169

DEPRECIATION

At 1 May 2025

16,087

Charge for year

59,419

At 30 April 2026

75,506

NET BOOK VALUE

At 30 April 2026

260,663

At 30 April 2025

253,564

Included within the total net book value of Tangible assets is £133,500 (2025: £125,361) in respect of assets held under finance and hire purchase contracts. Depreciation for the year on these assets was £29,806 (2025: £8,954).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

144,563

123,669

Other debtors

77,111

60,008

221,674

183,677

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Hire purchase contracts

87,407

82,814

Trade creditors

9,732

64,536

Amounts owed to group undertakings

201,083

Taxation and social security

21,666

2,920

Other creditors

19,138

9,534

339,026

360,887

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

Hire purchase contracts

55,263

55,107

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 April 2026 and the period ended 30 April 2025:

30.4.26

30.4.25

£

N Bird

Balance outstanding at start of year

8,000

-

Amounts advanced

48,195

8,000

Amounts repaid

(60,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(3,805

)

8,000

Interest is charged on overdrawn loan account balance at 3.75%. Balances due to/from the Company are repayable on demand.

9.	RELATED PARTY DISCLOSURES

Robinson's Paver Hire Limited

Robinson's Paver Hire Limited is a company with directors in common and controlled by J A Robinson and C P Simpson.

During the period the Company sold services to Robinson's Paver Hire Limited totalling £652,124 (2025: £254,107). At the Balance Sheet Date are amounts included in Trade Debtors due to the Company to Robinson's Paver Hire Limited totalling £100,611 (2025: £116,359).

During the period the Company paid rents and recharged costs to Robinson's Paver Hired Limited totalling £28,094 (2025: £11,436). At the Balance Sheet Date are amounts included in Trade Creditors due from the Company to Robinson's Paver HIre Limited totalling £954 (2025: £Nil).

At the Balance Sheet date included in Other Creditors is £201,083 (2025: £201,083) due to Robinson's Paver Hire Limited from the Company in respect of a working capital loan, the loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The directors consider the ultimate controlling parties to be J A Robinson and C P Simpson by virtue of their ownership of 90% of the ordinary share capital of the Company.