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Company Registration No. 4632396 (England and Wales)
MCT (DEVON) LTD Unaudited accounts for the year ended 28 September 2024
MCT (DEVON) LTD Unaudited accounts Contents
Page
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MCT (DEVON) LTD Company Information for the year ended 28 September 2024
Director
Martin Colin Tickner
Company Number
4632396 (England and Wales)
Registered Office
LLOYDS BANK CHAMBERS HIGH STREET CREDITON DEVON EX17 3AH
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MCT (DEVON) LTD Statement of financial position as at 28 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,185 
2,731 
Current assets
Inventories
3,847 
1,697 
Debtors
38,912 
59,465 
Cash at bank and in hand
95,113 
67,795 
137,872 
128,957 
Creditors: amounts falling due within one year
(12,287)
(32,422)
Net current assets
125,585 
96,535 
Net assets
127,770 
99,266 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
127,670 
99,166 
Shareholders' funds
127,770 
99,266 
For the year ending 28 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 June 2025 and were signed on its behalf by
Martin Colin Tickner Director Company Registration No. 4632396
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MCT (DEVON) LTD Notes to the Accounts for the year ended 28 September 2024
1
Statutory information
MCT (DEVON) LTD is a private company, limited by shares, registered in England and Wales, registration number 4632396. The registered office is LLOYDS BANK CHAMBERS, HIGH STREET, CREDITON, DEVON, EX17 3AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 29 September 2023
20,000 
At 28 September 2024
20,000 
Amortisation
At 29 September 2023
20,000 
At 28 September 2024
20,000 
Net book value
At 28 September 2024
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MCT (DEVON) LTD Notes to the Accounts for the year ended 28 September 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 29 September 2023
6,318 
At 28 September 2024
6,318 
Depreciation
At 29 September 2023
3,587 
Charge for the year
546 
At 28 September 2024
4,133 
Net book value
At 28 September 2024
2,185 
At 28 September 2023
2,731 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
38,912 
59,465 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
10,500 
Trade creditors
2,096 
13,728 
Taxes and social security
8,291 
6,294 
Accruals
1,900 
1,900 
12,287 
32,422 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Martin Colin Tickner
Short term loan
12,059 
36,144 
12,059 
36,144 
12,059 
36,144 
12,059 
36,144 
The director's loan was repaid within 9 months of the year end.
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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