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REGISTERED NUMBER: SC191927 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Marketing Management Services
International Ltd.

Marketing Management Services
International Ltd. (Registered number: SC191927)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Marketing Management Services
International Ltd.

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Ms V B Michaluk
M D Michaluk
G R G Michaluk





SECRETARY: G R G Michaluk





REGISTERED OFFICE: Arran Brewery Guest House
Whiting Bay
Isle Of Arran
KA27 8PZ





REGISTERED NUMBER: SC191927 (Scotland)





ACCOUNTANTS: Advantage Accounting (Scotland) Ltd
Pavilion 2
Finnieston Business Park
Minerva Way
Glasgow
G3 8AU

Marketing Management Services
International Ltd. (Registered number: SC191927)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,644 7,059
Investments 6 246,012 246,012
251,656 253,071

CURRENT ASSETS
Debtors 7 8 5,093
Cash at bank 16,158 1,329
16,166 6,422
CREDITORS
Amounts falling due within one year 8 529,320 501,473
NET CURRENT LIABILITIES (513,154 ) (495,051 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(261,498

)

(241,980

)

CAPITAL AND RESERVES
Called up share capital 51,014 51,014
Share premium 97,450 97,450
Retained earnings (409,962 ) (390,444 )
SHAREHOLDERS' FUNDS (261,498 ) (241,980 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Marketing Management Services
International Ltd. (Registered number: SC191927)

Balance Sheet - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:





G R G Michaluk - Director


Marketing Management Services
International Ltd. (Registered number: SC191927)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Marketing Management Services International Ltd. is a private company, limited by shares , registered in Scotland. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost

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 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.

Going concern
As at the balance sheet date the company had negative distributable reserves of £261,498.
The directors continue to support the company, allowing the company to meet its liabilities as they fall due and as such believe it is appropriate for the financial statements to be prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

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

Marketing Management Services
International Ltd. (Registered number: SC191927)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2023
and 31 August 2024 32,043
AMORTISATION
At 1 September 2023
and 31 August 2024 32,043
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 9,000
DEPRECIATION
At 1 September 2023 1,941
Charge for year 1,415
At 31 August 2024 3,356
NET BOOK VALUE
At 31 August 2024 5,644
At 31 August 2023 7,059

Marketing Management Services
International Ltd. (Registered number: SC191927)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2023 246,012
At 31 August 2024 246,012
NET BOOK VALUE
At 31 August 2024 246,012
At 31 August 2023 246,012

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by group undertakings - 5,085
Other debtors 8 8
8 5,093

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 862 1,007
Amounts owed to group undertakings 302,085 263,434
Other creditors 226,373 237,032
529,320 501,473