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REGISTERED NUMBER: 03690326 (England and Wales)















MCL Transport Consultants Limited

Audited Financial Statements for the Year Ended 31 December 2024






MCL Transport Consultants Limited (Registered number: 03690326)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MCL Transport Consultants Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Mrs A Clark





REGISTERED OFFICE: Barclays Bank Chambers
Broad Street
Seaford
East Sussex
BN25 1NG





REGISTERED NUMBER: 03690326 (England and Wales)





AUDITORS: Swindells LLP
Chartered Accountants
and Statutory Auditor
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

MCL Transport Consultants Limited (Registered number: 03690326)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,283 9,092
Tangible assets 5 17,902 19,813
24,185 28,905

CURRENT ASSETS
Debtors 6 103,557 114,414
Cash at bank and in hand 181,738 157,772
285,295 272,186
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

75,915

75,622
NET CURRENT ASSETS 209,380 196,564
TOTAL ASSETS LESS CURRENT
LIABILITIES

233,565

225,469

PROVISIONS FOR LIABILITIES 418 418
NET ASSETS 233,147 225,051

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 233,146 225,050
SHAREHOLDERS' FUNDS 233,147 225,051

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 June 2025 and were signed by:




Mrs A Clark - Director


MCL Transport Consultants Limited (Registered number: 03690326)

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

1. STATUTORY INFORMATION

MCL Transport Consultants 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents revenue, net of VAT, from commercial transactions under which the company supplies customers the services that it is in business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for those services.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - 30% on cost and 25% on reducing balance
Computer systems - 25% on reducing balance
Furniture - 25% on reducing balance
Motor vehicles - 20% on reducing balance
Office equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


MCL Transport Consultants Limited (Registered number: 03690326)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company contributes to a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 43,500
AMORTISATION
At 1 January 2024 34,408
Charge for year 2,809
At 31 December 2024 37,217
NET BOOK VALUE
At 31 December 2024 6,283
At 31 December 2023 9,092

MCL Transport Consultants Limited (Registered number: 03690326)

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

5. TANGIBLE FIXED ASSETS
Leasehold Computer
improvements systems Furniture
£    £    £   
COST
At 1 January 2024 6,154 21,688 2,413
Additions - 7,930 -
Disposals - (14,605 ) -
At 31 December 2024 6,154 15,013 2,413
DEPRECIATION
At 1 January 2024 6,057 14,587 2,307
Charge for year 25 3,774 27
Eliminated on disposal - (11,094 ) -
At 31 December 2024 6,082 7,267 2,334
NET BOOK VALUE
At 31 December 2024 72 7,746 79
At 31 December 2023 97 7,101 106

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 56,777 974 88,006
Additions - - 7,930
Disposals - - (14,605 )
At 31 December 2024 56,777 974 81,331
DEPRECIATION
At 1 January 2024 44,311 931 68,193
Charge for year 2,493 11 6,330
Eliminated on disposal - - (11,094 )
At 31 December 2024 46,804 942 63,429
NET BOOK VALUE
At 31 December 2024 9,973 32 17,902
At 31 December 2023 12,466 43 19,813

MCL Transport Consultants Limited (Registered number: 03690326)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 76,418 88,342
Other debtors 27,139 26,072
103,557 114,414

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,370 1,094
Taxation and social security 62,046 66,811
Other creditors 12,499 7,717
75,915 75,622

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 22,806 23,619
Between one and five years 86,779 76,507
In more than five years 42,750 61,750
152,335 161,876

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
70 A Ordinary £0.01 1 1
30 B Ordinary £0.01 - -
1 1

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Melanie Richardson BA(Hons) FCA (Senior Statutory Auditor)
for and on behalf of Swindells LLP

MCL Transport Consultants Limited (Registered number: 03690326)

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

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 - continued

A Report of the Director was prepared in connection with the audit of the Financial Statements and Report of the Director and has not been filed.

11. RELATED PARTY DISCLOSURES

During the year the dividends were paid to the director totalling £2,420 (2023 - £2,420).