2022-04-012023-03-312023-03-31falseSC209938M.B. EDUCATION AND DEVELOPMENT (SCOTLAND) 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M.B. EDUCATION AND DEVELOPMENT (SCOTLAND) LIMITED

Registered Number
SC209938
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

M.B. EDUCATION AND DEVELOPMENT (SCOTLAND) LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

BREMNER, Michael Wilson, Dr

Registered Address

11 Bothwell Street Suite 332 And 334, Central Chambers,
Glasgow
G2 6NL

Registered Number

SC209938 (Scotland)
M.B. EDUCATION AND DEVELOPMENT (SCOTLAND) LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5399532
399532
Current assets
Debtors-1,000
Cash at bank and on hand2,5069,730
2,50610,730
Creditors amounts falling due within one year(2,645)(1,477)
Net current assets (liabilities)(139)9,253
Total assets less current liabilities2609,785
Creditors amounts falling due after one year(4,934)(8,000)
Net assets(4,674)1,785
Capital and reserves
Called up share capital2,0002,000
Profit and loss account(6,674)(215)
Shareholders' funds(4,674)1,785
The financial statements were approved and authorised for issue by the Director on 2 October 2023, and are signed on its behalf by:
BREMNER, Michael Wilson, Dr
Director
Registered Company No. SC209938
M.B. EDUCATION AND DEVELOPMENT (SCOTLAND) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
Despite the company making a loss and reported an adverse balance sheet position at 31 March 2023, the financial statements have been prepared on a going concern basis. The position is supported by director’s loan and cash flow is managed to ensure its day to day liabilities are met as and when they fall due.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 222,723
At 31 March 232,723
Depreciation and impairment
At 01 April 222,191
Charge for year133
At 31 March 232,324
Net book value
At 31 March 23399
At 31 March 22532