Company registration number 10854244 (England and Wales)
MCS Marketing Limited
Unaudited financial statements
For the year ended 31 March 2025
MCS Marketing Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
MCS Marketing Limited
Statement of financial position
As at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
291,966
85,640
Cash at bank and in hand
29,828
2,969
321,794
88,609
Creditors: amounts falling due within one year
4
(321,690)
(88,271)
Net current assets
104
338
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
103
337
Total equity
104
338

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 November 2025
Mr M Salt
Director
Company registration number 10854244 (England and Wales)
MCS Marketing Limited
Notes to the financial statements
For the year ended 31 March 2025
- 2 -
1
Accounting policies
Company information

MCS Marketing Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Coleridge Drive, Cheadle, Stoke on Trent, Staffordshire, ST10 1XA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

MCS Marketing Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
MCS Marketing Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 4 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
198,823
-
0
Other debtors
93,143
85,640
291,966
85,640
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
47,241
-
0
Taxation and social security
143,541
24,921
Other creditors
130,908
63,350
321,690
88,271
5
Directors' transactions

The advance is unsecured, repayable on demand and interest is charged at HMRC's official rate of interest per annum, where the balance exceeds £10,000.

Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Directors Loan
2.00
3,361
(2,528)
833
3,361
(2,528)
833
2025-03-31 2024-04-01 false false false 03 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Michael Salt 10854244 2024-04-01 2025-03-31 10854244 2025-03-31 10854244 2024-03-31 10854244 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10854244 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 10854244 core:WithinOneYear 2025-03-31 10854244 core:WithinOneYear 2024-03-31 10854244 core:CurrentFinancialInstruments 2025-03-31 10854244 core:CurrentFinancialInstruments 2024-03-31 10854244 core:ShareCapital 2025-03-31 10854244 core:ShareCapital 2024-03-31 10854244 core:RetainedEarningsAccumulatedLosses 2025-03-31 10854244 core:RetainedEarningsAccumulatedLosses 2024-03-31 10854244 bus:Director1 2024-04-01 2025-03-31 10854244 2023-04-01 2024-03-31 10854244 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10854244 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10854244 bus:FRS102 2024-04-01 2025-03-31 10854244 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10854244 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP