MI Machine Manufacturers Limited

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

Registered number: 06468948

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,623		3,508
Investment Properties	5		360,000		360,000

			363,623		363,508
CURRENT ASSETS
Cash at bank and in hand		374,769		424,393

		374,769		424,393
Creditors: Amounts Falling Due Within One Year	6	(17,397 )		(56,728 )

NET CURRENT ASSETS (LIABILITIES)			357,372		367,665

TOTAL ASSETS LESS CURRENT LIABILITIES			720,995		731,173

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,545 )		(8,545 )

NET ASSETS			712,450		722,628

CAPITAL AND RESERVES
Called up share capital	7		100		100
Fair value reserve			26,744		26,744
Profit and Loss Account			685,606		695,784

SHAREHOLDERS' FUNDS			712,450		722,628

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MI Machine Manufacturers Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Ian Skidmore

Director

23 October 2026

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

1. General Information

MI Machine Manufacturers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06468948 . The registered office is Old Park Farm, Lodge Lane , Benthall, Broseley, TF12 5RU.

The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.

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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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MI Machine Manufacturers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	38,814	4,360	775	43,949
Additions	-	-	1,377	1,377
Disposals	-	(4,360 )	(775 )	(5,135 )

As at 31 January 2026	38,814	-	1,377	40,191

Depreciation
As at 1 February 2025	35,360	4,313	768	40,441
Provided during the period	864	-	344	1,208
Disposals	-	(4,313 )	(768 )	(5,081 )

As at 31 January 2026	36,224	-	344	36,568

Net Book Value
As at 31 January 2026	2,590	-	1,033	3,623

As at 1 February 2025	3,454	47	7	3,508

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	360,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	309,456	309,456
Accumulated depreciation and impairment	91,289	85,100

Carrying amount	218,167	224,356

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MI Machine Manufacturers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	480
Other creditors	16,523	56,248
Taxation and social security	874	-

	17,397	56,728

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

Included within other creditors is an amount of £2,316 (2025: £55,768) owed to the directors. No interest has been charged on this balance and there were no conditions attached.

Included within creditors is also a balance of £13,529 owed to a connected company. No interest has been charged on this amount and there were no conditions attached.

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