Have you tried
DIM NewTime as date, MySecs as long, M as int, S as Int
MySecs = 134
NewTime = DateAdd("s",MySecs,TimeValue("00:00"))
M = Minute(NewTime)
S = Second(NewTime)
Since it is off the top of my head syntax may need adjusting....
Also not sure if DateAdd can take only a time value, you may need to use a whole date and time, but you are ignoring the date as long as it does not cross midnight.