M&N BROTHERS LTD - Accounts

M&N BROTHERS LTD
Statement of Financial Position
As at 31 January 2026

	2026		2025
	£	£	£	£
Fixed assets		1,301,357		1,269,459
Current assets	520,284		404,439
Creditors: amount falling due within one year	(387,377)		(385,997)
Net current assets		132,907		18,442
Total assets less current liabilities		1,434,264		1,287,901
Creditors: amount falling due after more than one year		(1,534,850)		(1,348,170)
Net assets		(100,586)		(60,269)


Capital and reserves		(100,586)		(60,269)

NOTES TO THE ACCOUNTS

General Information

M&N BROTHERS LTD is a private company, limited by shares, registered in England and Wales, registration number 11795061, registration address 1513-1515, London Road, London, SW16 4AE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

33.33% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Land and Buildings	Total
	£	£	£
At 01 February 2025	1,120	1,269,360	1,270,480
Additions	-	31,931	31,931
Disposals	-	-	-
At 31 January 2026	1,120	1,301,291	1,302,411
Depreciation
At 01 February 2025	1,021	-	1,021
Charge for year	33	-	33
On disposals	-	-	-
At 31 January 2026	1,054	-	1,054
Net book values
Closing balance as at 31 January 2026	66	1,301,291	1,301,357
Opening balance as at 01 February 2025	99	1,269,360	1,269,459

The net book value of Land and Buildings includes £ 1,301,291 (2025 £1,269,360) in respect of assets leased under finance leases or hire purchase contracts.

3.	Average number of employees Average number of employees during the period was 5 (2025 : 1).

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.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 28 October 2026 and were signed by:

--------------------------------
Nasir Younas
Director