REGISTERED NUMBER: 04048484 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

MECS COMMUNICATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Howe

REGISTERED OFFICE:

86-90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

04048484 (England and Wales)

ACCOUNTANTS:

BBK Partnership Limited

Chartered Accountants

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

FIXED ASSETS

Tangible assets

4

40,585

54,184

CURRENT ASSETS

Debtors

5

271,457

328,752

Cash at bank

803,814

869,671

1,075,271

1,198,423

CREDITORS

Amounts falling due within one year

6

256,064

370,542

NET CURRENT ASSETS

819,207

827,881

TOTAL ASSETS LESS CURRENT LIABILITIES

859,792

882,065

CREDITORS

Amounts falling due after more than one year

7

(33,629

)

(43,696

)

PROVISIONS FOR LIABILITIES

9

(10,146

)

(13,546

)

NET ASSETS

816,017

824,823

CAPITAL AND RESERVES

Called up share capital

10

150

150

Retained earnings

815,867

824,673

SHAREHOLDERS' FUNDS

816,017

824,823

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

M Howe - Director

1.	STATUTORY INFORMATION

MECS COMMUNICATIONS 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

28,266

60,134

11,041

99,441

DEPRECIATION

At 1 January 2024

19,847

15,034

10,376

45,257

Charge for year

2,105

11,275

219

13,599

At 31 December 2024

21,952

26,309

10,595

58,856

NET BOOK VALUE

At 31 December 2024

6,314

33,825

446

40,585

At 31 December 2023

8,419

45,100

665

54,184

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2024

and 31 December 2024

60,134

DEPRECIATION

At 1 January 2024

15,034

Charge for year

11,275

At 31 December 2024

26,309

NET BOOK VALUE

At 31 December 2024

33,825

At 31 December 2023

45,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

270,027

327,483

Prepayments

1,430

1,269

271,457

328,752

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

10,067

10,067

Creditors and accruals

40,433

44,561

Tax

781

413

Social security and other taxes

99,286

114,916

VAT

16,671

17,528

Directors' current accounts

88,826

183,057

256,064

370,542

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

33,629

43,696

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.24

31.12.23

£

£

Hire purchase contracts

43,696

53,763

The hire purchase contract is secured over the asset concerned.

9.	PROVISIONS FOR LIABILITIES

31.12.24

31.12.23

£

£

Deferred tax

Accelerated capital allowances

10,146

13,546

Deferred

tax

£

Balance at 1 January 2024

13,546

Credit to Income Statement during year

(3,400

)

Balance at 31 December 2024

10,146

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

150

Ordinary

£1

150

150

11.	ULTIMATE CONTROLLING PARTY

The controlling party is M Howe.