Company registration number 03552791 (England and Wales)
MESCO CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
MESCO CONSULTING LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 9
MESCO CONSULTING LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr A J Williams
Company number
03552791
Registered office
30 - 31 St James Place
Mangotsfield
Bristol
BS16 9JB
Accountants
TC Group
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
MESCO CONSULTING LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
86,096
102,719
Investments
5
-
0
50,000
86,096
152,719
Current assets
Debtors
6
225,437
117,909
Cash at bank and in hand
112,420
152,296
337,857
270,205
Creditors: amounts falling due within one year
7
(139,032)
(139,576)
Net current assets
198,825
130,629
Total assets less current liabilities
284,921
283,348
Creditors: amounts falling due after more than one year
8
(63,424)
(68,542)
Provisions for liabilities
(12,612)
(25,680)
Net assets
208,885
189,126
Capital and reserves
Called up share capital
52
52
Profit and loss reserves
208,833
189,074
Total equity
208,885
189,126
MESCO CONSULTING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 3 -

For the financial year ended 30 April 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 profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 October 2025
Mr A J Williams
Director
Company registration number 03552791 (England and Wales)
MESCO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Mesco Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30 - 31 St James Place, Mangotsfield, Bristol, BS16 9JB.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional 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.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

MESCO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% reducing balance
Furniture, fittings and equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
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.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

MESCO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 6 -
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.

1.8
Retirement benefits

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

1.9
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

MESCO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
3
Employees

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

2025
2024
Number
Number
Total
4
5
4
Tangible fixed assets
Motor vehicles
Furniture, fittings and equipment
Total
£
£
£
Cost
At 1 May 2024
83,660
31,349
115,009
Additions
-
0
9,821
9,821
At 30 April 2025
83,660
41,170
124,830
Depreciation and impairment
At 1 May 2024
-
0
12,290
12,290
Depreciation charged in the year
20,915
5,529
26,444
At 30 April 2025
20,915
17,819
38,734
Carrying amount
At 30 April 2025
62,745
23,351
86,096
At 30 April 2024
83,660
19,059
102,719
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
-
0
50,000
MESCO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 May 2024
50,000
Disposals
(50,000)
At 30 April 2025
-
Carrying amount
At 30 April 2025
-
At 30 April 2024
50,000
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
129,773
105,909
Other debtors
95,664
12,000
225,437
117,909
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
43,707
45,079
Taxation and social security
52,236
48,821
Other creditors
43,089
45,676
139,032
139,576

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £5,118 (202 4 - £ 5,118).

MESCO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 9 -
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
63,424
68,542

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £6 3,424 (202 4 - £68,542).

9
Finance lease and hire purchase obligations
2025
2024
Future minimum lease payments due under finance leases and hire purchase contracts:
£
£
Within one year
5,118
7,943
In over five years
63,424
65,717
68,542
73,660

10
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Direcetor loan
-
(1,144)
135,352
(57,800)
76,408
(1,144)
135,352
(57,800)
76,408
2025-04-30 2024-05-01 false false false 20 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A J Williams 03552791 2024-05-01 2025-04-30 03552791 bus:Director1 2024-05-01 2025-04-30 03552791 bus:RegisteredOffice 2024-05-01 2025-04-30 03552791 2025-04-30 03552791 2024-04-30 03552791 core:MotorVehicles 2025-04-30 03552791 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-04-30 03552791 core:MotorVehicles 2024-04-30 03552791 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-30 03552791 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 03552791 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 03552791 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 03552791 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 03552791 core:CurrentFinancialInstruments 2025-04-30 03552791 core:CurrentFinancialInstruments 2024-04-30 03552791 core:ShareCapital 2025-04-30 03552791 core:ShareCapital 2024-04-30 03552791 core:RetainedEarningsAccumulatedLosses 2025-04-30 03552791 core:RetainedEarningsAccumulatedLosses 2024-04-30 03552791 core:MotorVehicles 2024-05-01 2025-04-30 03552791 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-05-01 2025-04-30 03552791 2023-05-01 2024-04-30 03552791 core:MotorVehicles 2024-04-30 03552791 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-30 03552791 2024-04-30 03552791 core:Non-currentFinancialInstruments 2025-04-30 03552791 core:Non-currentFinancialInstruments 2024-04-30 03552791 core:WithinOneYear 2025-04-30 03552791 core:WithinOneYear 2024-04-30 03552791 core:MoreThanFiveYears 2025-04-30 03552791 core:MoreThanFiveYears 2024-04-30 03552791 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03552791 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03552791 bus:FRS102 2024-05-01 2025-04-30 03552791 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 03552791 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP