Ma2 Consultants Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09109679 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Ma2 Consultants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Attwood

M M Attwood

REGISTERED OFFICE:

Nicholas House Main Road

Cropthorne

Pershore

Worcestershire

WR10 3NE

REGISTERED NUMBER:

09109679 (England and Wales)

ACCOUNTANTS:

Turl and Co Limited

Britannia Court

5 Moor Street

Worcester

Worcestershire

WR1 3DB

FIXED ASSETS

Tangible assets

4

85,429

85,136

CURRENT ASSETS

Debtors

5

273,738

208,619

Cash at bank

42,960

131,520

316,698

340,139

CREDITORS

Amounts falling due within one year

6

(145,032

)

(159,163

)

NET CURRENT ASSETS

171,666

180,976

TOTAL ASSETS LESS CURRENT
LIABILITIES

257,095

266,112

CREDITORS

Amounts falling due after more than one
year

7

(38,632

)

-

NET ASSETS

218,463

266,112

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

218,363

266,012

218,463

266,112

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

M Attwood - Director

1.	STATUTORY INFORMATION

Ma2 Consultants Ltd 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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

15% 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

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 operates 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 18 (2023 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2024

7,319

3,979

31,645

88,714

131,657

Additions

-

15,045

At 31 December 2024

7,319

3,979

31,645

103,759

146,702

DEPRECIATION

At 1 January 2024

4,921

861

15,085

25,654

46,521

Charge for year

479

468

3,312

10,493

14,752

At 31 December 2024

5,400

1,329

18,397

36,147

61,273

NET BOOK VALUE

At 31 December 2024

1,919

2,650

13,248

67,612

85,429

At 31 December 2023

2,398

3,118

16,560

63,060

85,136

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

229,710

197,290

Other debtors

2,895

5,400

Deferred tax asset

36,933

-

Prepayments

4,200

5,929

273,738

208,619

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

33,473

-

Trade creditors

44,131

98,970

Social security and other taxes

13,374

14,494

Pension Liability

2,302

2,543

VAT

46,868

37,964

Credit card

950

476

Directors' current accounts

1,851

2,841

Accrued expenses

2,083

1,875

145,032

159,163

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Bank loans - 1-2 years

38,632

-

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

Within one year

60,663

-

Between one and five years

51,368

-

112,031

-