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Registered number: 06253220
M.E.L. Consultants Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2023
ATB Accounting Ltd
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06253220
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 1,696 1,696
Cash at bank and in hand 715 16,864
2,411 18,560
Creditors: Amounts Falling Due Within One Year (1,912 ) (17,616 )
NET CURRENT ASSETS (LIABILITIES) 499 944
TOTAL ASSETS LESS CURRENT LIABILITIES 499 944
NET ASSETS 499 944
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 399 844
SHAREHOLDERS' FUNDS 499 944
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Michael Lewis
Director
02/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
M.E.L. Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06253220 . The registered office is ATB Accounting Limited, The Mill House, Tidmarsh Road, Pangbourne, Berkshire, RG8 7BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The company won no new contracts during the year but will continue to look for them.
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:
Computer Equipment 25% reducing balance
2.4. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Total
£
Cost
As at 1 June 2022 380
As at 31 May 2023 380
Depreciation
As at 1 June 2022 380
As at 31 May 2023 380
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
Page 3
Page 4
5. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
6. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Michael Lewis - 10,000
7. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 10,000
- 10,000
8. Ultimate Controlling Party
The company's ultimate controlling party is M Lewis by virtue of his ownership of 100% of the issued share capital in the company.
Page 4