MM Business (UK) Limited 31/03/2026 iXBRL

Company registration number: 08302218

MM Business (UK) Limited

Unaudited filleted financial statements

31 March 2026

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

MM Business (UK) Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

MM Business (UK) Limited

Directors and other information


	Directors	M C Sheldon
		N D O'Donnell


	Company number	08302218


	Registered office	17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

MM Business (UK) Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of MM Business (UK) Limited

Year ended 31 March 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 MM Business (UK) Limited for the year ended 31 March 2026 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of MM Business (UK) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of MM Business (UK) Limited and state those matters that we have agreed to state to the board of directors of MM Business (UK) Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MM Business (UK) Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that MM Business (UK) 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 profit of MM Business (UK) Limited. You consider that MM Business (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MM Business (UK) 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.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

19 October 2026

MM Business (UK) Limited

Balance sheet

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	5,498		2,755
		_______		_______
			5,498		2,755

Current assets
Stocks		3,700		10,700
Debtors	6	69,678		46,308
Cash at bank and in hand		43,403		12,024
		_______		_______
		116,781		69,032
Creditors: amounts falling due
within one year	7	( 74,238)		( 50,705)
		_______		_______
Net current assets			42,543		18,327
			_______		_______
Total assets less current liabilities			48,041		21,082

Creditors: amounts falling due
after more than one year	8		( 14,328)		( 18,622)
			_______		_______
Net assets			33,713		2,460
			_______		_______

Capital and reserves
Called up share capital			20		20
Profit and loss account			33,693		2,440
			_______		_______
Shareholders funds			33,713		2,460
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

N D O'Donnell

Director

Company registration number: 08302218

MM Business (UK) Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Central Buildings, Market Place, Thirsk, North Yorkshire, YO7 1HD.

The principal activity of the company is that of providing bespoke IT, telecoms and utilities solutions to businesses.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 3 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	8,745	16,000	24,745
Additions	-	4,995	4,995
	_______	_______	_______
At 31 March 2026	8,745	20,995	29,740
	_______	_______	_______
Depreciation
At 1 April 2025	5,990	16,000	21,990
Charge for the year	1,836	416	2,252
	_______	_______	_______
At 31 March 2026	7,826	16,416	24,242
	_______	_______	_______
Carrying amount
At 31 March 2026	919	4,579	5,498
	_______	_______	_______
At 31 March 2025	2,755	-	2,755
	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	59,061	37,165
Other debtors	10,617	9,143
	_______	_______
	69,678	46,308
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,786	8,545
Trade creditors	20,983	-
Corporation tax	19,486	14,368
Social security and other taxes	17,257	11,564
Other creditors	10,726	16,228
	_______	_______
	74,238	50,705
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	14,328	18,622
	_______	_______

9. Related party transactions

At the year end date the directors had loaned amounts totalling £735 (2025: £5,086) to the company.