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REGISTERED NUMBER: SC735573 (Scotland)












Financial Statements for the Period 15 June 2022 to 31 May 2023

for

MMBIRDIE CONSULTANTS LTD

MMBIRDIE CONSULTANTS LTD (REGISTERED NUMBER: SC735573)






Contents of the Financial Statements
for the Period 15 June 2022 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MMBIRDIE CONSULTANTS LTD

Company Information
for the Period 15 June 2022 to 31 May 2023







DIRECTORS: M M Marchbank
F S Marchbank





REGISTERED OFFICE: 12 Traill Drive
Montrose
Angus
DD10 8SW





REGISTERED NUMBER: SC735573 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

MMBIRDIE CONSULTANTS LTD (REGISTERED NUMBER: SC735573)

Balance Sheet
31 May 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 18,374

CURRENT ASSETS
Debtors 5 2,631
Cash at bank 23,419
26,050
CREDITORS
Amounts falling due within one year 6 31,325
NET CURRENT LIABILITIES (5,275 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,099

CREDITORS
Amounts falling due after more than one
year

7

(9,368

)

PROVISIONS FOR LIABILITIES (3,728 )
NET ASSETS 3

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 1
3

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MMBIRDIE CONSULTANTS LTD (REGISTERED NUMBER: SC735573)

Balance Sheet - continued
31 May 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2024 and were signed on its behalf by:





M M Marchbank - Director


MMBIRDIE CONSULTANTS LTD (REGISTERED NUMBER: SC735573)

Notes to the Financial Statements
for the Period 15 June 2022 to 31 May 2023

1. STATUTORY INFORMATION

MMBirdie Consultants Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Deferred tax
Deferred tax is recognised in respect of all material 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 period 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 period was 2 .

MMBIRDIE CONSULTANTS LTD (REGISTERED NUMBER: SC735573)

Notes to the Financial Statements - continued
for the Period 15 June 2022 to 31 May 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 23,501 997 24,498
At 31 May 2023 23,501 997 24,498
DEPRECIATION
Charge for period 5,875 249 6,124
At 31 May 2023 5,875 249 6,124
NET BOOK VALUE
At 31 May 2023 17,626 748 18,374

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 2,631

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 3,747
Taxation and social security 15,655
Other creditors 11,923
31,325

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Hire purchase contracts 9,368

8. RELATED PARTY DISCLOSURES

During the period, total dividends of £57,919 were paid to the directors .

The company was under control of the directors throughout the current and previous year.

During the year the company advanced the director net amounts totalling £1,967. As at 31 May 2023 included within other debtors is a balance outstanding due to the company of £1,967. No interest was paid on the funds advanced from the company.