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MASSCONSULT LIMITED

Registered Number
13637127
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

MASSCONSULT LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

MASSEY, Andrew Carl

Registered Address

Beechfield House Winterton Way
Lyme Green Business Park
Macclesfield
SK11 0LP

Registered Number

13637127 (England and Wales)
MASSCONSULT LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,709235
Tangible assets4228,278132,510
230,987132,745
Current assets
Debtors572,6207,750
Cash at bank and on hand5,08259,752
77,70267,502
Creditors amounts falling due within one year6(103,212)(49,948)
Net current assets (liabilities)(25,510)17,554
Total assets less current liabilities205,477150,299
Creditors amounts falling due after one year7(232,318)(126,064)
Net assets(26,841)24,235
Capital and reserves
Called up share capital11
Profit and loss account(26,842)24,234
Shareholders' funds(26,841)24,235
The financial statements were approved and authorised for issue by the Director on 18 June 2025, and are signed on its behalf by:
MASSEY, Andrew Carl
Director
Registered Company No. 13637127
MASSCONSULT LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
Massconsult Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13637127. The registered office is Beechfield House Winterton Way, Lyme Green Business Park, Macclesfield, England, SK11 0LP
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Other intangible assets are a cherised vehicle registration and a domain name. They are amortised to the profit and loss over their estimated economic life on a 10% reducing balance basis.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.Average number of employees

20242023
Average number of employees during the year32
3.Intangible assets

Total

£
Cost or valuation
At 01 October 23250
Additions2,561
At 30 September 242,811
Amortisation and impairment
At 01 October 2315
Charge for year87
At 30 September 24102
Net book value
At 30 September 242,709
At 30 September 23235
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23160,644
Additions152,330
At 30 September 24312,974
Depreciation and impairment
At 01 October 2328,135
Charge for year56,561
At 30 September 2484,696
Net book value
At 30 September 24228,278
At 30 September 23132,510
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,0923,090
Amounts owed by associates and joint ventures / participating interests49,6051,136
Other debtors17,7801,871
Prepayments and accrued income1431,653
Total72,6207,750
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,5854,520
Bank borrowings and overdrafts14,2546,510
Taxation and social security13,9849,469
Finance lease and HP contracts64,14229,449
Other creditors247-
Total103,21249,948
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts31,80918,717
Other creditors200,509107,347
Total232,318126,064
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts200,509107,346
9.Share capital
Allotted, Called up and fully paid £1 (2023: £1)
10.Related party transactions
Included within Debtors are the following loans to directors꞉ £49,604 (2023: £1,136), amounts advanced £53,156, amounts repaid £4,688, the loan is unsecured, interest free and repayable on demand.