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Company Registration No. 9364503 (England and Wales)
MMT CONSULT LTD Unaudited accounts for the year ended 30 April 2023
MMT CONSULT LTD Unaudited accounts Contents
Page
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MMT CONSULT LTD Company Information for the year ended 30 April 2023
Director
Mr Terry William Hughes
Secretary
Mrs Cheryl Hughes
Company Number
9364503 (England and Wales)
Registered Office
UNIT 3, BUILDING 2 THE COLONY WILMSLOW ALTRINCHAM ROAD WILMSLOW SK9 4LY ENGLAND
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MMT CONSULT LTD Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,407 
3,015 
Current assets
Debtors
11,955 
19,874 
Cash at bank and in hand
35 
- 
11,990 
19,874 
Creditors: amounts falling due within one year
(1,850)
(13,938)
Net current assets
10,140 
5,936 
Total assets less current liabilities
12,547 
8,951 
Creditors: amounts falling due after more than one year
(4,786)
(5,675)
Net assets
7,761 
3,276 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
7,759 
3,274 
Shareholders' funds
7,761 
3,276 
For the year ending 30 April 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 April 2024 and were signed on its behalf by
Mr Terry William Hughes Director Company Registration No. 9364503
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MMT CONSULT LTD Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
MMT CONSULT LTD is a private company, limited by shares, registered in England and Wales, registration number 9364503. The registered office is UNIT 3, BUILDING 2 THE COLONY WILMSLOW, ALTRINCHAM ROAD, WILMSLOW, SK9 4LY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Computer equipment
33% Straight Line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
2,951 
4,153 
7,104 
At 30 April 2023
2,951 
4,153 
7,104 
Depreciation
At 1 May 2022
121 
3,968 
4,089 
Charge for the year
424 
184 
608 
At 30 April 2023
545 
4,152 
4,697 
Net book value
At 30 April 2023
2,406 
1 
2,407 
At 30 April 2022
2,830 
185 
3,015 
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MMT CONSULT LTD Notes to the Accounts for the year ended 30 April 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
502 
432 
Accrued income and prepayments
- 
21 
Other debtors
11,453 
19,421 
11,955 
19,874 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,600 
1,885 
Taxes and social security
- 
(560)
Loans from directors
- 
12,373 
Accruals
250 
240 
1,850 
13,938 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,786 
5,675 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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