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REGISTERED NUMBER: 08670765 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Mike Dyer Mediation & Consultancy Ltd

Mike Dyer Mediation & Consultancy Ltd (Registered number: 08670765)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Mike Dyer Mediation & Consultancy Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTOR: M W Dyer





REGISTERED OFFICE: Thimble Hall
Whaddon Lane
Owlesbury
Hampshire
SO21 1JJ





REGISTERED NUMBER: 08670765 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

Mike Dyer Mediation & Consultancy Ltd

Report of the Accountants to the Director of
Mike Dyer Mediation & Consultancy Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................

Mike Dyer Mediation & Consultancy Ltd (Registered number: 08670765)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,367 9,467
Investments 5 77,545 68,360
87,912 77,827

CURRENT ASSETS
Stocks - 806
Debtors 6 371 -
Cash at bank and in hand 74,011 70,478
74,382 71,284
CREDITORS
Amounts falling due within one year 7 15,816 12,261
NET CURRENT ASSETS 58,566 59,023
TOTAL ASSETS LESS CURRENT
LIABILITIES

146,478

136,850

PROVISIONS FOR LIABILITIES 910 465
NET ASSETS 145,568 136,385

CAPITAL AND RESERVES
Called up share capital 8 95 95
Retained earnings 145,473 136,290
SHAREHOLDERS' FUNDS 145,568 136,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Mike Dyer Mediation & Consultancy Ltd (Registered number: 08670765)

Balance Sheet - continued
30 September 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2023 and were signed by:





M W Dyer - Director


Mike Dyer Mediation & Consultancy Ltd (Registered number: 08670765)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Mike Dyer Mediation & Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, event or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

Turnover
Turnover represents the sales of services, excluding value added tax, once the services have been provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Garden Office - 10% on cost
Computer equipment - 30% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Mike Dyer Mediation & Consultancy Ltd (Registered number: 08670765)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Garden Computer
Office equipment Totals
£    £    £   
COST
At 1 October 2022 17,712 3,750 21,462
Additions - 3,665 3,665
At 30 September 2023 17,712 7,415 25,127
DEPRECIATION
At 1 October 2022 9,417 2,578 11,995
Charge for year 1,772 993 2,765
At 30 September 2023 11,189 3,571 14,760
NET BOOK VALUE
At 30 September 2023 6,523 3,844 10,367
At 30 September 2022 8,295 1,172 9,467

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2022 68,360
Additions 9,185
At 30 September 2023 77,545
NET BOOK VALUE
At 30 September 2023 77,545
At 30 September 2022 68,360

Mike Dyer Mediation & Consultancy Ltd (Registered number: 08670765)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 371 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 217 290
Taxation and social security 10,920 8,187
Other creditors 4,679 3,784
15,816 12,261

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
95 Ordinary £1 95 95

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
M W Dyer
Balance outstanding at start of year (3,067 ) (1,477 )
Amounts advanced 38,926 42,687
Amounts repaid (40,537 ) (44,277 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,678 ) (3,067 )

At the year end, the company owed £4,678 (2022: £3,067 owed to the director) to the director.