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Registered number: 08218447
MCS Corporate Strategies Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
TaxAssist Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 08218447
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,945,990 2,045,723
1,945,990 2,045,723
CURRENT ASSETS
Debtors 6 239,006 323,682
Cash at bank and in hand 232,708 523,037
471,714 846,719
Creditors: Amounts Falling Due Within One Year 7 (42,576 ) (20,467 )
NET CURRENT ASSETS (LIABILITIES) 429,138 826,252
TOTAL ASSETS LESS CURRENT LIABILITIES 2,375,128 2,871,975
NET ASSETS 2,375,128 2,871,975
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Profit and Loss Account 2,365,128 2,861,975
SHAREHOLDERS' FUNDS 2,375,128 2,871,975
For the year ending 30 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Julian Warwick
Director
30/06/2025
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
MCS Corporate Strategies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08218447 . The registered office is Camden House , Warwick Road, Kenilworth, CV8 1TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold NIL
Leasehold 25% RBM
Plant & Machinery 25% RBM
Motor Vehicles 25% RBM
Fixtures & Fittings 33.33% SLM
Computer Equipment 20 % SLM
2.5. Leasing 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 3
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 7)
2 7
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 787
As at 30 September 2024 787
Amortisation
As at 1 October 2023 787
As at 30 September 2024 787
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 October 2023 1,850,349 3,122 404 289,113
Disposals - - - (90,621 )
As at 30 September 2024 1,850,349 3,122 404 198,492
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 October 2023 - 2,675 309 101,105
Provided during the period - 111 23 31,072
Disposals - - - (26,903 )
As at 30 September 2024 - 2,786 332 105,274
Net Book Value
As at 30 September 2024 1,850,349 336 72 93,218
As at 1 October 2023 1,850,349 447 95 188,008
Fixtures & Fittings Total
£ £
Cost
As at 1 October 2023 116,613 2,259,601
Disposals - (90,621 )
As at 30 September 2024 116,613 2,168,980
Depreciation
As at 1 October 2023 109,789 213,878
Provided during the period 4,809 36,015
Disposals - (26,903 )
As at 30 September 2024 114,598 222,990
Net Book Value
As at 30 September 2024 2,015 1,945,990
As at 1 October 2023 6,824 2,045,723
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 194,876 259,940
Other debtors 29,130 48,742
224,006 308,682
Due after more than one year
Other debtors 15,000 15,000
239,006 323,682
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,176 (247 )
Other creditors 6,175 7,135
Taxation and social security 32,225 13,579
42,576 20,467
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
Page 5