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Registration number: 15335459

M&A Chambers Ltd

Report of the Directors and Unaudited Financial Statements

for the Period from 8 December 2023 to 31 December 2024

 

M&A Chambers Ltd

Contents of The Financial Statements
for the Period from 8 December 2023 to 31 December 2024

 

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Unaudited Financial Statements

4 to 8

 

M&A Chambers Ltd

Company Information
for the Period from 8 December 2023 to 31 December 2024

Directors

Mr A Hilliard

Mr P V Rooyen

Mr J Gosling

Registered office

4 Roche Close
Rochford
Essex
SS4 1PX

Accountants

Insight Strategic Associates
Chartered Certified Accountants10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
M&A Chambers Ltd
for the Period Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of M&A Chambers Ltd for the period ended 31 December 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.
 

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/discover/public-value/rulebook.html.
 

This report is made solely to the Board of Directors of M&A Chambers Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of M&A Chambers Ltd and state those matters that we have agreed to state to the Board of Directors of M&A Chambers Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M&A Chambers Ltd and its Board of Directors as a body for our work or for this report.
 

It is your duty to ensure that M&A Chambers Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of M&A Chambers Ltd. You consider that M&A Chambers Ltd is exempt from the statutory audit requirement for the period.
 

We have not been instructed to carry out an audit or a review of the accounts of M&A Chambers Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Insight Strategic Associates
Chartered Certified Accountants

10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

19 August 2025

 

M&A Chambers Ltd

(Registration number: 15335459 )
Balance Sheet as at 31 December 2024

Note

2024
£

Current assets

 

Debtors

4

60,081

Cash at bank and in hand

 

54,732

 

114,813

Creditors: Amounts falling due within one year

5

(92,950)

Net assets

 

21,863

Capital and reserves

 

Called up share capital

6

90

Retained earnings

21,773

Shareholders' funds

 

21,863

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 August 2025 and signed on its behalf by:
 

.........................................
Mr A Hilliard
Director

 

M&A Chambers Ltd

Notes to the Unaudited Financial Statements for the Period from 8 December 2023 to 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Roche Close
Rochford
Essex
SS4 1PX
England

These financial statements were authorised for issue by the Board on 19 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

M&A Chambers Ltd

Notes to the Unaudited Financial Statements for the Period from 8 December 2023 to 31 December 2024

2

Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

M&A Chambers Ltd

Notes to the Unaudited Financial Statements for the Period from 8 December 2023 to 31 December 2024

2

Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

4

Debtors

Current

2024
£

Trade debtors

60,000

Prepayments

81

 

60,081

 

M&A Chambers Ltd

Notes to the Unaudited Financial Statements for the Period from 8 December 2023 to 31 December 2024

5

Creditors

Creditors: amounts falling due within one year

Note

2024
£

Due within one year

 

Trade creditors

 

718

Amounts owed to group undertakings and undertakings in which the company has a participating interest

7

72,598

Taxation and social security

 

17,880

Accruals and deferred income

 

1,497

Other creditors

 

257

 

92,950

6

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary shares of £1 each

90

90

   

7

Related party transactions

During the year M&A Chambers Ltd were charged £19,347 (2023:£0) by AJ Chambers Recruitment Ltd the parent company in respect of head office costs.

At the year end AJ Chambers Recruitment Ltd were owed £72,598 (2023: £0) by the company.

 

M&A Chambers Ltd

Notes to the Unaudited Financial Statements for the Period from 8 December 2023 to 31 December 2024

7

Related party transactions (continued)

Directors' remuneration

The directors' remuneration for the period was as follows:

2024
£

Remuneration

87,728

Contributions paid to money purchase schemes

660

88,388