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Company Registration No. 08946727 (England and Wales)
M B T CONSULTANCY & TRAINING LIMITED Unaudited accounts for the year ended 31 March 2024
M B T CONSULTANCY & TRAINING LIMITED Unaudited accounts Contents
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M B T CONSULTANCY & TRAINING LIMITED Company Information for the year ended 31 March 2024
Director
M B Thomas
Company Number
08946727 (England and Wales)
Registered Office
67 BRECON ROAD MERTHYR TYDFIL CF47 8NN
Accountants
williams lester accountants ltd 12 Cwrt Y Parc, Earlswood Road Llanishen Cardiff Cardiff CF14 5GH
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M B T CONSULTANCY & TRAINING LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,447 
5,173 
Current assets
Debtors
155,802 
153,372 
Cash at bank and in hand
106,184 
105,170 
261,986 
258,542 
Creditors: amounts falling due within one year
(39,507)
(31,883)
Net current assets
222,479 
226,659 
Net assets
237,926 
231,832 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
237,925 
231,831 
Shareholders' funds
237,926 
231,832 
For the year ending 31 March 2024 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 her 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 13 August 2024 and were signed on its behalf by
M B Thomas Director Company Registration No. 08946727
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M B T CONSULTANCY & TRAINING LIMITED Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
M B T CONSULTANCY & TRAINING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08946727. The registered office is 67 BRECON ROAD, MERTHYR TYDFIL, CF47 8NN.
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.
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
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
33% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
240 
7,500 
10,479 
1,320 
19,539 
Additions
- 
13,750 
- 
615 
14,365 
At 31 March 2024
240 
21,250 
10,479 
1,935 
33,904 
Depreciation
At 1 April 2023
166 
5,452 
7,567 
1,181 
14,366 
Charge for the year
74 
3,160 
582 
275 
4,091 
At 31 March 2024
240 
8,612 
8,149 
1,456 
18,457 
Net book value
At 31 March 2024
- 
12,638 
2,330 
479 
15,447 
At 31 March 2023
74 
2,048 
2,912 
139 
5,173 
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M B T CONSULTANCY & TRAINING LIMITED Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
151,869 
153,372 
Other debtors
3,933 
- 
155,802 
153,372 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
20,032 
15,385 
Taxes and social security
7,838 
16,498 
Loans from directors
11,637 
- 
39,507 
31,883 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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