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REGISTERED NUMBER: 04939470 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

MENTER BUSINESS ADVISORS LIMITED

MENTER BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 04939470)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MENTER BUSINESS ADVISORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTOR: G L Thomas





REGISTERED OFFICE: 68 Heol Lewis
Rhiwbina
Cardiff
South Glamorgan
CF14 6QB





REGISTERED NUMBER: 04939470 (England and Wales)





ACCOUNTANTS: Menter Business Advisors Limited
68 Heol Lewis
Rhiwbina
Cardiff
South Glamorgan
CF14 6QB

MENTER BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 04939470)

BALANCE SHEET
31ST AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,415 2,003

CURRENT ASSETS
Stocks 2,000 1,700
Debtors 5 2,163 3,972
Prepayments and accrued income 1,000 1,000
Cash at bank and in hand 220 3,211
5,383 9,883
CREDITORS
Amounts falling due within one year 6 2,408 7,219
NET CURRENT ASSETS 2,975 2,664
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,390

4,667

CREDITORS
Amounts falling due after more than one year 7 4,187 4,640
NET ASSETS 203 27

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings (797 ) (973 )
SHAREHOLDERS' FUNDS 203 27

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

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

MENTER BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 04939470)

BALANCE SHEET - continued
31ST AUGUST 2024


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 20th May 2025 and were signed by:





G L Thomas - Director


MENTER BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 04939470)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024

1. STATUTORY INFORMATION

Menter Business Advisors 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 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 etc - 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

MENTER BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 04939470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2023
and 31st August 2024 10,354
DEPRECIATION
At 1st September 2023 8,351
Charge for year 588
At 31st August 2024 8,939
NET BOOK VALUE
At 31st August 2024 1,415
At 31st August 2023 2,003

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 1,646 3,455
Other debtors 517 517
2,163 3,972

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 1,472 -
Trade creditors 188 879
Taxation and social security 364 495
Other creditors 384 5,845
2,408 7,219

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Other creditors 4,187 4,640

MENTER BUSINESS ADVISORS LIMITED (REGISTERED NUMBER: 04939470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1,000 Ordinary Shares £1 1,000 1,000