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REGISTERED NUMBER: 08491122 (England and Wales)









MBF CONSULTANCY SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






MBF CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 08491122)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MBF CONSULTANCY SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Dr V Fazekas





SECRETARY: MC Secretaries Limited





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 08491122 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

MBF CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 08491122)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,234 1,842

CURRENT ASSETS
Debtors 5 2,685 139,393
Cash at bank 231,878 65,910
234,563 205,303
CREDITORS
Amounts falling due within one year 6 28,053 23,496
NET CURRENT ASSETS 206,510 181,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

207,744

183,649

PROVISIONS FOR LIABILITIES 7 309 461
NET ASSETS 207,435 183,188

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 207,335 183,088
SHAREHOLDERS' FUNDS 207,435 183,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 August 2024 and were signed by:




Dr V Fazekas - Director


MBF CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 08491122)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

MBF Consultancy Services Limited is a private company, limited by shares , registered in England and Wales. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents income from provision of dental services, excluding value added tax.

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 - 20% on cost
Computer equipment - 33% on reducing balance

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

MBF CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 08491122)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 3,671 5,397 9,068
DEPRECIATION
At 1 May 2023 3,671 3,555 7,226
Charge for year - 608 608
At 30 April 2024 3,671 4,163 7,834
NET BOOK VALUE
At 30 April 2024 - 1,234 1,234
At 30 April 2023 - 1,842 1,842

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 613 20,310
Other debtors 2,072 119,083
2,685 139,393

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 22,996 20,831
Other creditors 5,057 2,665
28,053 23,496

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 309 461

Deferred
tax
£   
Balance at 1 May 2023 461
Accelerated capital allowances (152 )
Balance at 30 April 2024 309

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

MBF CONSULTANCY SERVICES LIMITED (REGISTERED NUMBER: 08491122)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Dr V Fazekas
Balance outstanding at start of year 116,740 (2,043 )
Amounts advanced 137,258 346,377
Amounts repaid (255,347 ) (227,594 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,349 ) 116,740

10. ULTIMATE CONTROLLING PARTY

The controlling party is Dr V Fazekas.