ML Securities Limited Filleted Accounts Cover
ML Securities Limited
Company No. 07124975
Information for Filing with The Registrar
31 January 2026
ML Securities Limited Balance Sheet Registrar
at
31 January 2026
Company No.
07124975
Notes
2026
2025
£
£
Fixed assets
Intangible assets
4
--
Tangible assets
5
20,36924,339
20,36924,339
Current assets
Debtors
6
10,77623,293
Cash at bank and in hand
179,245111,116
190,021134,409
Creditors: Amount falling due within one year
7
(61,664)
(93,581)
Net current assets
128,35740,828
Total assets less current liabilities
148,72665,167
Creditors: Amounts falling due after more than one year
8
(2,837)
(12,687)
Net assets
145,88952,480
Capital and reserves
Called up share capital
11
Profit and loss account
9
145,88852,479
Total equity
145,88952,480
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 January 2026
And signed on its behalf by:
M. Lee
Director
31 January 2026
ML Securities Limited Notes to the Accounts Registrar
for the year ended 31 January 2026
1
General information
Its registered number is: 07124975
Its registered office is:
Suite 2 Regency House
Harold Wood
Romford
Essex
RM3 0BP
The functional and presentational currency of the company is Sterling . The monetary amounts in the accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.
2
Accounting policies
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Furniture, fittings and equipment
33% Reducing Balance
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 profit and loss account because of items of income or expense that are taxable or deductible in other years 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.
Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic financial instruments measured at fair value.
3
Employees
2026
2025
Number
Number
The average monthly number of employees (including directors) during the year was:
912
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 February 2025
90,00090,000
At 31 January 2026
90,00090,000
Amortisation and impairment
At 1 February 2025
90,00090,000
At 31 January 2026
90,00090,000
Net book values
At 31 January 2026
--
At 31 January 2025
--
5
Tangible fixed assets
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
Cost or revaluation
At 1 February 2025
32,37926,87513,27972,533
Additions
--1,2031,203
At 31 January 2026
32,37926,87514,48273,736
Depreciation
At 1 February 2025
26,3479,67512,17248,194
Charge for the year
1,2063,4405275,173
At 31 January 2026
27,55313,11512,69953,367
Net book values
At 31 January 2026
4,82613,7601,78320,369
At 31 January 2025
6,03217,2001,10724,339
6
Debtors
2026
2025
£
£
Trade debtors
10,02623,293
Other debtors
750-
10,77623,293
7
Creditors amounts falling due within one year:
2026
2025
£
£
Corporation tax
31,56820,848
Other taxes and social security
19,02611,558
Loans from directors
8,69258,767
Other creditors
5484
Accruals and deferred income
2,3242,324
61,66493,581
8
Creditors amounts falling due after more than one year:
2026
2025
£
£
Other loans
2,83712,687
2,83712,687
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Related party disclosures
At the balance sheet date £8,692 was owed to the director by the company.
Controlling party
Immediate controlling party
M. Lee controls the company
ML Securities Limited0712497531 January 202601 February 2025false31 January 2026BTCSoftware AP Solution 2026 14.1.1914.1.19true071249752025-02-012026-01-31071249752026-01-31071249752025-01-3107124975core:WithinOneYear2026-01-3107124975core:WithinOneYear2025-01-3107124975core:AfterOneYear2026-01-3107124975core:AfterOneYear2025-01-3107124975core:ShareCapital2026-01-3107124975core:ShareCapital2025-01-3107124975core:RetainedEarningsAccumulatedLosses2026-01-3107124975core:RetainedEarningsAccumulatedLosses2025-01-3107124975bus:RegisteredOffice2025-02-012026-01-3107124975core:PlantMachinery2025-02-012026-01-3107124975core:MotorVehicles2025-02-012026-01-3107124975core:FurnitureFittingsToolsEquipment2025-02-012026-01-31071249752024-02-012025-01-3107124975core:Goodwill2025-02-01071249752025-02-0107124975core:Goodwill2026-01-3107124975core:Goodwill2025-01-3107124975core:PlantMachinery2025-02-0107124975core:MotorVehicles2025-02-0107124975core:FurnitureFittingsToolsEquipment2025-02-0107124975core:PlantMachinery2026-01-3107124975core:MotorVehicles2026-01-3107124975core:FurnitureFittingsToolsEquipment2026-01-3107124975core:PlantMachinery2025-01-3107124975core:MotorVehicles2025-01-3107124975core:FurnitureFittingsToolsEquipment2025-01-3107124975core:RetainedEarningsAccumulatedLosses2025-02-012026-01-3107124975bus:SmallEntities2025-02-012026-01-3107124975bus:FullAccounts2025-02-012026-01-3107124975bus:AuditExempt-NoAccountantsReport2025-02-012026-01-3107124975bus:Director12025-02-012026-01-3107124975bus:PrivateLimitedCompanyLtd2025-02-012026-01-31iso4217:GBPxbrli:pure