MAYFLY CARE CONSULTANCY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss P R Keogh

REGISTERED OFFICE:

Unit 1 Gate Farm

High Street

Sutton Benger

Chippenham

Wiltshire

SN15 4RE

REGISTERED NUMBER:

13211243 (England and Wales)

ACCOUNTANTS:

Bowen Accountants Ltd

Chartered Accountants

Unit 1 Gate Farm

High Street

Sutton Benger

Chippenham

Wiltshire

SN15 4RE

FIXED ASSETS

Tangible assets

4

4,526

5,861

CURRENT ASSETS

Debtors

5

857,734

810,978

Prepayments and accrued income

5,208

6,856

Cash at bank

5,026

11,681

867,968

829,515

CREDITORS

Amounts falling due within one year

6

102,650

121,332

NET CURRENT ASSETS

765,318

708,183

TOTAL ASSETS LESS CURRENT LIABILITIES

769,844

714,044

PROVISIONS FOR LIABILITIES

7

(301

)

(582

)

ACCRUALS AND DEFERRED INCOME

(2,220

)

(2,015

)

NET ASSETS

767,323

711,447

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

767,223

711,347

767,323

711,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

Miss P R Keogh - Director

1.	STATUTORY INFORMATION

Mayfly Care Consultancy 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

9,440

Disposals

(597

)

At 31 March 2025

8,843

DEPRECIATION

At 1 April 2024

3,579

Charge for year

1,083

Eliminated on disposal

(345

)

At 31 March 2025

4,317

NET BOOK VALUE

At 31 March 2025

4,526

At 31 March 2024

5,861

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

857,734

810,978

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,352

4

Taxation and social security

101,298

118,744

Other creditors

-

2,584

102,650

121,332

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

301

582

Deferred

tax

£

Balance at 1 April 2024

582

Provided during year

(281

)

Balance at 31 March 2025

301

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Miss P R Keogh

Balance outstanding at start of year

248,025

429,566

Amounts advanced

486,508

531,802

Amounts repaid

(516,596

)

(713,343

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

217,937

248,025

Interest has been charged at the official rate where the balance exceeds £10,000.