IRIS Accounts Production v24.2.0.383 Brownlee Cale Consultancy Services Limited 11212947 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112129472022-12-31112129472023-12-31112129472023-01-012023-12-31112129472021-12-31112129472022-01-012022-12-31112129472022-12-311121294712023-01-012023-12-3111212947ns15:EnglandWales2023-01-012023-12-3111212947ns14:PoundSterling2023-01-012023-12-3111212947ns10:Director12023-01-012023-12-3111212947ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3111212947ns10:SmallEntities2023-01-012023-12-3111212947ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3111212947ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3111212947ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3111212947ns10:FullAccounts2023-01-012023-12-3111212947ns5:CurrentFinancialInstruments2023-12-3111212947ns5:CurrentFinancialInstruments2022-12-3111212947ns5:Non-currentFinancialInstruments2023-12-3111212947ns5:Non-currentFinancialInstruments2022-12-3111212947ns5:ShareCapital2023-12-3111212947ns5:ShareCapital2022-12-3111212947ns5:CapitalRedemptionReserve2023-12-3111212947ns5:CapitalRedemptionReserve2022-12-3111212947ns5:RetainedEarningsAccumulatedLosses2023-12-3111212947ns5:RetainedEarningsAccumulatedLosses2022-12-3111212947ns10:RegisteredOffice2023-01-012023-12-3111212947ns5:ComputerEquipment2023-01-012023-12-3111212947ns5:ComputerEquipment2022-12-3111212947ns5:ComputerEquipment2023-12-3111212947ns5:ComputerEquipment2022-12-3111212947ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3111212947ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3111212947ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3111212947ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-12-31
REGISTERED NUMBER: 11212947 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

MINING COMPETENCE & ADVISORY LTD
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 702 1,819

CURRENT ASSETS
Debtors 5 284,325 253,537
Cash at bank 88,853 46,178
373,178 299,715
CREDITORS
Amounts falling due within one year 6 294,339 71,027
NET CURRENT ASSETS 78,839 228,688
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,541

230,507

CREDITORS
Amounts falling due after more than one
year

7

114,446

186,812
NET (LIABILITIES)/ASSETS (34,905 ) 43,695

CAPITAL AND RESERVES
Called up share capital 83 83
Capital redemption reserve 17 17
Retained earnings (35,005 ) 43,595
(34,905 ) 43,695

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2024 and were signed by:





P Walker - Director


MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Mining Competence & Advisory Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11212947

Registered office: Royal House Office 2.08
110 Station Parade
Harrogate
North Yorkshire
HG1 1EP

The presentation currency of the financial statements is the Pound Sterling, which is the functional currency of the company, rounded to the nearest £1.

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.

Going concern
The financial statements have been prepared on the basis that the company can continue to operate as a going concern.

The director is of the opinion, based on forecasts prepared and sufficient cash reserves, that the company has adequate working capital to execute its operations over the next 12 months.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Income recognition
Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to be completed can be estimated reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 9 ) .

MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 3,858
DEPRECIATION
At 1 January 2023 2,039
Charge for year 1,117
At 31 December 2023 3,156
NET BOOK VALUE
At 31 December 2023 702
At 31 December 2022 1,819

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 155,577 -
Amounts owed by group undertakings 117,466 222,234
Other debtors 4,680 25,540
Directors' current accounts - 1,008
Prepayments and accrued income 6,602 4,755
284,325 253,537

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 72,365 66,131
Trade creditors 93,658 2,905
Amounts owed to group undertakings 18,736 -
Social security and other taxes 28,435 699
Other creditors 35,593 1,292
Accruals and deferred income 45,552 -
294,339 71,027

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 2-5 years 114,446 186,812

MINING COMPETENCE & ADVISORY LTD (REGISTERED NUMBER: 11212947)
(FORMERLY BROWNLEE CALE CONSULTANCY
SERVICES LIMITED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. ULTIMATE CONTROLLING PARTY

The parent company is SISU Central Services Limited, of which Mining Competence & Advisory Ltd is a wholly owned subsidiary. Consolidated financial statements are not prepared for the group.

There is no ultimate controlling party.