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Registered number: 08245255
MCSB Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Branagans Accountancy Services Ltd
352 Herringthorpe Valley Rd
Rotherham
S60 4LA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08245255
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,625 15,921
15,625 15,921
CURRENT ASSETS
Debtors 5 42,814 34,000
Cash at bank and in hand 266 703
43,080 34,703
Creditors: Amounts Falling Due Within One Year 6 (63,336 ) (52,583 )
NET CURRENT ASSETS (LIABILITIES) (20,256 ) (17,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,631 ) (1,959 )
NET LIABILITIES (4,631 ) (1,959 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account (5,631 ) (2,959 )
SHAREHOLDERS' FUNDS (4,631) (1,959)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr George Boukouris
Director
23/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MCSB Ltd Registered number 08245255 is a limited by shares company incorporated in England & Wales. The Registered Office is 28 Mosborough Hall Drive, Halfway, Sheffield, S20 4UA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing balance
Computer Equipment 15% Reducing balance
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:4
2023 2022
Office and administration 3 3
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 32,184
Additions 2,461
As at 31 October 2023 34,645
Depreciation
As at 1 November 2022 16,263
Provided during the period 2,757
As at 31 October 2023 19,020
Net Book Value
As at 31 October 2023 15,625
As at 1 November 2022 15,921
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,314 -
Amounts owed by associates 15,500 34,000
42,814 34,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,566 1,017
Bank loans and overdrafts 47,239 48,226
Other taxes and social security 70 -
VAT 3,349 202
Accruals and deferred income 980 980
Directors' loan accounts 132 2,158
63,336 52,583
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
10. Ultimate Controlling Party
The company's ultimate controlling party is George Boukouris by virtue of his ownership of 40% of the issued share capital in the company.
Page 4