Registered number
13307247
Grupo MBR Ltd
Unaudited Filleted Accounts
31 March 2025

Grupo MBR Ltd
Registered number: | 13307247
Balance Sheet
as at 31 March 2025
| Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 75,000 |  |  | 75,000
Current assets
Debtors | 4 |  | 24,340 |  |  | 25,858
Creditors: amounts falling due within one year | 5 |  | (102,393) |  |  | (103,176)
Net current liabilities |  |  |  | (78,053) |  |  | (77,318)
Net liabilities |  |  |  | (3,053) |  |  | (2,318)
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | (3,054) |  |  | (2,319)
Shareholder's funds |  |  |  | (3,053) |  |  | (2,318)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Michael Richards
Director
Approved by the board on 7 November 2025

Grupo MBR Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Investments in
subsidiary
undertakings
| Cost | £
| At 1 April 2024 | 75,000
|  |  |  |  |  |  |  | -
| At 31 March 2025 | 75,000
4 | Debtors | 2025 |  | 2024
£ | £
| Deferred tax asset |  |  |  |  | 590 |  | 417
| Other debtors | 23,750 |  | 25,441
|  |  |  |  |  | 24,340 |  | 25,858
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Other creditors | 102,393 |  | 103,176
6 | Related party transactions
| The company owes Michael Richards £59,531 (2024 - £71,038) at the year-end. This loan is interest-free and repayable on demand. It is included in other creditors in these accounts.
7 | Controlling party
| The company is controlled by Michael Richards, director and shareholder.
8 | Other information
| Grupo MBR Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| The Boardroom
| 98 King Street
| Knutsford
| Cheshire
| WA16 6HQ

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